JAGADISAN J.

Chockalingam Chettiar, a Hindu of the Nattukottai Chettiar community and his son, Annamalai, effected a partition of their family properties on the 28th March, 1939. Chockalingam executed a will on 2nd February, 1945, by which he made bequests of the properties got by him under the partition. On the date of the will, he had two grandsons by Annamalai, Narayanan and Viswanathan. Narayanan was born on 29th May, 1939, and Viswanathan was born on 17th September, 1941. Annamalai's wife was one Meenakshi Achi. Chockalingam died on 7th February, 1943. After the death of Chockalingam, two sons were born to Annamalai. They are Chockalingam born on 11th August, 1946, and Ramaswami born on 23rd March, 1948 The income from the estate of Chockalingam came in for assessment under the Indian Income-tax Act for the year 1951-52. The assessment was made by the Income-tax Officer on the footing that Narayanan and Viswanathan, the two grandsons of Chockalingam, who alone were in existence on the date of his death were each entitled to a moiety of the estate. Annamalai was in possession of the estate as executor under the will of the late Chockalingam. He raised the contention