Law:

Section:

JUDGMENT Chagla, CJ.-Although the reference has been very elaborately argued it really raises a very short and simple question. It is merely a question of fact, and the question turns upon whether there were materials before the Tribunal upon which the finding of fact was arrived at, and the fact in question is whether the income in the share of the commission agency of certain mills was the income of a Hindu joint family or the income of the coparceners constituting the family. Now, the assessee is a Hindu undivided family and this Hindu undivided family was receiving a share in the managing agency commission of various companies which were managed by a partnership firm, and in this partnership firm, the joint Hindu family had a share, and the joint Hindu family was represented in the partnership by Charandas Haridas as the karta. What was contended before the department was that by a memorandum executed by the coparceners a partial partition of the assets of the joint Hindu family was brought about and the asset that Was partitioned was the income received from the managing agency commission and after this partial partition the income was no longer the property of the joint Hindu family but became divided in the hands of the coparceners and was the specific income of each coparcener. Now, in order to decide this question, we must first look at and consider the document which was relied upon by the assessee. This document is described as the partial partition of the Hindu undivided family of Charandas Haridas of Ahmedabad. This document recites that the joint Hindu family received a commission of Rs. 0-1-11 5/12 from the Vijay Mills Co. Ltd. and out of this commission Sheth Charandas Haridas had given a certain share to his daughter Pratima. The family also received Re. 0-2½ commission from the Gopal Mills Co. Ltd. and Charandas Haridas had given one pie commission out of this to his daughter. After deducting these Re. 0-1-10 5/12 and Re. 0-1-11½ commission remained, and the document recites that these commissions and other commissions received from various other mills have been partitioned orally by them on Samvat 2002 Magsar Vadi 12 dated 31st December,…

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