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Section 4 of the Income-tax Act, 1961 - Hindu undivided family - Assessable as CASE REVIEW Kisansingh v. Vishnu [1951] A.I.R. 1951 Bom. 4 followed and relied upon. JUDGMENT Rajagopalan, J.-Kulandavelu Mudaliar, the father of the assessee, was an agent of Mullar and Phipps (India) Ltd. and he handled the sale of their pharmaceutical preparations. He gave up that agency, and on July 1, 1937, the petitioner was appointed the company's agent. Kulandavelu died on July 27, 1938. The assessee, the only son of Kulandavelu, inherited from his father a house in Ayalur Muthiah Mudali Street, a sum of Rs. 3,000, realised on insurance policies, and Rs. 600 refunded by the Income-tax Department. The cash went into his banking account. On the death of Kulandavelu, the assessee was the sole male member of his family. In the assessment year 1938-39 the assessee's claim was upheld, that his appointment as the agent of the company did not constitute any succession to any business of Kulandavelu and that the agency and the business that ensued constituted the separate acquisition of the assessee, independent of his father. The agency proved lucrative, and the assessee acquired properties, movable and immovable. His first son was born on August 11, 1944, and the second on September 3, 1945. Together they constituted a joint family. The only piece of ancestral immovable property was the house in Ayalur Muthiah Mudali Street. That was sold by the assessee in 1945, and with the sale proceeds another house, No. 3, Varadarajulu Naidu Street, was purchased. The new house was thus the substituted ancestral joint family property of the assessee and his sons. The assessee maintained only one set of accounts, which included the income-first from the house in Ayalur Muthiah Mudali Street and then the house in Varadarajulu Naidu Street. But that income was comparatively very small. The bulk of the income was from the agency business. Till the assessment year 1952-53, the assessee was assessed in his status as an individual on his entire income including the small amount which he derived from the ancestral immovable property. On December 19, 1952, the assessee effected a partition between…

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