Father had been blending his self acquired properties with joint family assets - partition deed did not effect a direct or indirect transfer of assets to the minor children

Citation

AIR 1965 SUPREME COURT 1494

SUPREME COURT

(From Madras: AIR 1962 Mad 26)

9th November 1964

K. SUBBA RAO , J. and J. C. SHAH , J. and S. M. SIKRI , J.

Civil Appeal No. 1105 of 1963, D/- 9 - 11 - 1964

Commissioner of Income-tax, Madras v. M. K. Stremann Respondent. . Manilal Virchand, Intervener

(A)Income-Tax Act (11 of 1922), S.16(3)(a)(iv) - Assessee and his. nor children constituting joint Hindu family - Partition deed - Recital that assessee had been blending his self acquired

properties with joint family assets - Partition deed held did nor effect direct or indirect transfer

of assets to minor children within Section 16 (3) (a) (iv).

The assessee alone with the two minor