Sudhindra Mohan Guha, J. - (1.) This application for reference under Section 27(1) of theW.T. Act, 1957, is at the instance of the CWT, West Bengal-III, Calcutta.
(2.) The assessee is an HUF. The assessment years are 1960-61 to 1968-69 and the relevant valuation dates are the last day of 2016 R.N. to 2024 R.N. respectively.
(3.) The original assessments for the assessment years 1960-61 to 1962-63 were completed on July 18, 1973, which, however, were set aside by the AAC. The karta of the assessee had received certain properties under the will dated May 4, 1958, of his father, Jaskaran Bhutoria, who died on February 12, 1960.;