SETHRUMAN J.

In this reference made under section 256 (1) of the Income-tax Act, 1961, at the instance of the Additional Commissioner of Income-tax Madras, 1, Madras, the following question has been referred for the opinion of this court :

"Whether, on the facts and in the circumstances of the case the Appellate Tribunal was right in holding that the properties inherited by karuppan Chettiar form his divided father constituted his separate and individual properties and not the properties of the joint family constiting of himself, his wife, sons and daughters, and hence the income therefrom is not assessable in the hand of the assessee, Hindu undivided family ?" *

There was one Palaniappa Chettiar who along with his wife, Anandavalli Achi, their son, Karuppan Chettiar, and their daughter-in- law, constituted a Hindu undivided family. There was a partition in his family on March, 22, 1954, by and under which palaniappa Chettiar was allotted certain properties as and for his share and he got separated. This partition was recognised by the income-tax department under section 25A of the Indian Income-tax Act, 1922. Thereafter, Karuppan Chettiar, son of daughter constituted a H