JAGADISAN J.

The question that has been referred to us under section 66(1) of the Indian Income-tax Act is

"Whether the assessee is a resident for the assessment year 1950-51 within the meaning of section 4A(a)(ii) of the Act?" *

The assessee is a native of Koothanallur in Tanjore district, owning properties in India, and also having a business interest in a foreign firm called J. M. Mohammad Ismail Fils Aziz & Co. carrying on business at Saigon, Indo China. His main source of income is from his foreign assets. For the assessment year 1950-51 in respect of the previous year 1949-50, he declared his status as that of a non-resident. The department as well as the Income-tax Appellate Tribunal have now declared him as "a resident but not ordinarily resident". The contention of the assessee is that on the materials on record he should not be declared as "a resident" within the meaning of section 4A(a)(ii)

The following facts are not in dispute. The assessee is a co-owner of a residential house at No. 16, Jinnah Street, Koothanallur. The house belonged to his deceased father, and during the relevant period, namely, the assessment year 1950-51, himself, his mother and other hei