S.N.R. Sundara Rao and Sons v. Commissioner of Income Tax, AIR 1957 Mad 451 (https://indiankanoon.org/doc/622718/) Parties S.N.R Sundara Rao, Petitioner Commissioner of Income Tax, Respondent Facts In this case, the question raised by this reference is whether a Hindu undivided family, which is the assessee, was the owner of certain…