R.K. Agrawal, J. - (1.) The Income-tax Appellate Tribunal, Allahabad, has referred the following question of law under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), for the opinion to this court : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in holding that the income from property and agricultural land belonged to the assessee in his individual status and not in the status of a Hindu undivided family ?"
(2.) The reference relates to the assessment years 1977-78, 1978-79, 1979-80, 1980-81, 1984-85 and 1985-86.
(3.) Briefly stated, the facts giving rise to the present reference are as follows :;