Satyanarayana Rao, J.-Under section 660(1)of the Income-tax Act the Appellate Tribunal referred to this Court the following question:

“Whether in the circumstances of the case the finding of the Appellate Tribunal that there has been no partition within the meaning of section 25-A is right”.

The applicant who is the assessee is the karta of a Hindu undivided family which consisted of himself and his two minors sons, Chockalingam and Meyyappan. During the assessment year 1940-41, the assessee applied under section 25-A of the Income-tax Act for an order recording a partition which had taken place among the members of the family. The family was assessed till that date as an undivided family. In December, 1941, another son was born; but the partition claimed was long before that date and even before the period of gestation. According to the applicant the partition was on 22nd February, 1940, which was reduced to writing on the 5th April, 1940, as evidenced by the partition deed of that date. The property of the family which was the subject-matter of partition consisted of businesses, houses and other immoveable properties, jewels and shares. There were four businesses which wer