NDLI: V.v.r.n.m. Subbayya Chettiar Vs. Commissioner of Income Tax, Madras

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Residence Indian Income-tax Act
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Indian Income-tax Act, 1922 (11 of 1922)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Indian Income-tax Act (XI of 1922), s. 4A (b)—Hindu undivided family—Residence—Tests-—Occasional visits to India and attending to family affairs there, effect of—Burden of proof—"Control and management”, “ situated”, “wholly” and “ affairs’, meanings of.The words used in s. 4A (b) show: (i) that, normally a Hindu undivided family will be taken to be resident in the taxable territories, but such a presumption will not apply if the case can be brought under the second part of the provision, (ii) the word “ affairs means affairs which are relevant for the purpose of the Income-tax Aet and which have some relation to income, (iii) the question whether the case falls within the exception depends on whether the seat of the direction and control of the affairs of the family is inside or outside British India, and (iv) the onus of proving facts which would bring his case within the exception which is provided by the latter part is on the assesses.The expression “ control and management ” in s. 4A (b) of the Income- tax Act signifies the controlling and directive power, the head and brain” as it is sometimes called; “ situated ” implies the functioning of such power at a particular place with some degree of permanence; and “wholly” seems to recognise the possibility of the seat of such power being divided between two distinct and separate places and that a Hindu undivided family may have more than one residence in the same way as a corporation may have.The karta of a Hindu undivided family lived with his wife and children and carried on business in Ceylon, which had become their place of domicile. He owned some immoveable property and had a house, and investments in British India. In the year of account he visited British India and stayed there for periods amounting in all to 101 days and during his stay started two firms in British India, personally attended to a litigation relating to the family lands, and appeared before the Income-tax authorities in proceedings relating to assessment of the income of the family:Held, that these facts were not necessarily conclusive to establish the existence of a centre of control and management of the affairs of the family in British India, but they were by no means irrelevant to the matter in issue, and inasmuch as the asessee had not discharged the onus which lay upon him under the law by producing all the material evidence which he was galled upon to produce to show that normally and as a matter of course the affairs in India were also being controlled from Colombo, the normal presumption under the first part of s. 4A (b) must be given effect to and the assessee must be treated asa resident in British India during the year in question. It was however open to the assessee to prove in future years by proper evidence that the seat of control and management of the affairs r of of the family was wholly outside British India.
Judge	Hon'ble Mr. Justice Sir Saiyid Fazl Ali
Neutral Citation	1950 INSC 41
Petitioner	V.V.R.N.M. Subbayya Chettiar
Respondent	Commissioner Of Income Tax, Madras
SCR	[1950] 1 S.C.R. 961
Judgement Date	1950-12-21
Case Number	38

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