Appeal by special leave from the judgment dated August 30, 1960 of the Madras High Court in C. R. No.
1, and this has become final.
The respondent, K. Stremann, hereinafter referred to as the assessee, has number filed any appeal against the answer given to question No.
The facts relevant for the disposal of this appeal are as follows.
The father of the assessee, Kulandavelu Mudaliar, was an agent of Muller Phipps India Ltd., for the sale of its pharmaceutical preparations in Madras.
The Judgment of the Court was delivered by Sikri J. This is as appeal by special leave directed against the judgment of the Madras High Court answering a question referred to it by the Appellate Tribunal against the Revenue.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
V. Viswanatha Sastri, T. A. Ramachandran, J. B. Dada chanji, O. C. Mathur and Ravinder Narain, for the intervener.
Kulandavelu died on July 27, 1938, leaving a house property at Ayalur Muthial Mudali Street, a few insurance policies and income tax refunds due to him.
While he was an agent, the assessee was employed as an assistant by the said Company.
Ganapathy Iyer, for the respondent.
If the answer to the first question is in the negative, the Income Tax Officer having rejected the claim of partition under Section 25A and the assessee number having independently appealed against such decision, whether the assessee is entitled in law to any modification of the assessment other than the status alone ?
1 was answered by the High Court in favour of the Revenue question No.
1105 of 1963.
The Appellate Tribunal had referred the following three questions Whether there was material for the Tribunal to reach the companyclusion that the various assets in question belonged only to the assessee in his individual capacity till 19th December 1952 ?
49 of 1956.
N. RaJagopala Sastri and R. N. Sachthey, for the appellant.
