Judgment

KHANNA, J.: - This appeal on certificate is against the judgment of the Mysore High Court whereby the High Court answered the following question referred to it under S. 256 (1) of the Income-tax Act, l961 (hereinafter referred to as the Act) in the affirmative in favour of the revenue and against the assessee-appellant:

"Whether on the facts and in the circumstances of the case the assessee was, rightly assessed in the status of an individual for the assessment year 1964-65?"

2. C. Krishna Prasad assessee-appellant along with his father Krishnaswami Naidu and brother C. Krishna Kumar formed a Hindu undivided family up to October 30, 1958, when there was a partition between Krishnaswami Naidu and his two sons. In the said partition the assessee got some house properties and vacant sites. The partition was recognised by the department and an order under Section 25-A of the Indian Income-tax Act, 1922 was passed recognising the partition with effect from November 1, 1958.

3. On the date of partition and also during the relevant period, i.e., the year ending on March 31, 1964, the assessee was unmarried. Up to the year 1963-64 the assessee was assessed in the status of an individu