Judgment

Fazl Ali, J. :- This is an appeal from a judgment of the High Court of Madras on a reference made to it under S. 66 (1), Income-tax Act, by the Income-tax Appellate Tribunal in connection with the assessment of the appellant to income-tax for the year 1942-43. The question of law referred to the High Court was as follows : "Whether in the circumstances of the case, the assessee (a Hindu undivided family) is resident in British India under S. 4A (b), Income-tax Act."

2. The circumstances of the case may be briefly stated as follows. The appellant is the karta of a joint Hindu family and has been living in Ceylon with his wife, son and three daughters, and they are stated to be domiciled in that country. He carries on business in Colombo under the name and style of the General Trading Corporation, and he owns a house, some immovable property and investments in British India. He has also shares in two firms situated at Vijayapuram and Nagapatnam in British India. In the year of account, 1941-42, which is the basis of the present assessment, the appellant is said to have visited British India on seven occasions and the total period of his stay in British India was 101 days.