Viswanatha Sastri, J.- The question referred for decision is as follows: - “Whether on the facts and in the circumstances of the case the applicant had a dwelling place maintained for him and was a resident in British India within the meaning of section 4-A(a)(ii) in the year of account.”

The years of assessment in question are 1941-1942 and 1942-1943. The facts found by the Tribunal and adverted to in the statement of the case are these. The assessee, a Muhammadan merchant, carried on business in Ceylon and usually resided there. His parents lived at Sathankulam in the Tinnevelly district in a house owned by his mother. The assessee’s wife whom he married in 1940 lived some times with his parents and some times with her parents in their respective villages in the Tinnevelly district. The assessee was remitting monies now and then to his parents for their maintenance. The assessee visited British India during the years of account and during such visits stayed with his parents in their house at Sathankulam. On these facts the Appellate Tribunal held that the assessee was resident in British India within the meaning of section 4-A(a)(ii) of the Incometax Act overruling the decision of

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