Rajagopala Ayyangar, J.-The question referred to this Court for its determination under section 66 (1) of the Indian Income-tax Act is:

“Whether the assessment, for 1941-42 assessment year completed on 24th March, 1942, having become final, relief under section 25(4) claimed by the assessee on his application, dated 16th March, 1950, is due and requires investigation on facts?”

The facts necessary to understand the question raised are briefly these. P.S.RM Ramaswami Chettiar constituted with his son Subramaniam Chettiar, a Hindu undivided family. There was a partition in the family between the father and the son on the 14th of March, 1941, the terms and conditions of which were embodied in a deed executed between the parties on the 9th of April, 1941. This division was accepted by the departmental authorities under section 25-A of the Act on 28th January, 1942, in respect of the assessment for the year 1941-42. The year of account for the assessee was the Tamil year and the relevant accounting year was 13th April, 1940 to 13th April, 1941. The assessment of the family for the year 1941-42 in respect of the income for the period from 13th April, 1940 was completed on 24th March, 1942.

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