Deb, J. - (1.) The Income-tax Appellate Tribunal, Calcutta, under Section 256(1) of the Income-tax Act, 1961, has referred the following questions of law to this court : 1. "Whether, on the facts and in the circumstances of the case, and having regard to the rights of the coparceners in a Dayabhaga Hindu undivided family the income from property possessed jointly by the members of the Hindu undivided family should be assessed to tax in the hands of the family or in the hands of the individual members applying the provisions of Section 9(3) of the Indian Income-tax Act, 1922, or Section 26 of the Income-tax Act, 1961, for the assessment year 1961-62 and Section 26 of the Income-tax Act, 1961, for the assessment years 1962-63 to 1965-66.
(2.) Whether, on the facts and in the circumstances of the case, the income from bustees should be assessable under the head "other sources" in the hands of the Hindu undivided family or in the hands of the individual coparcencers with reference to their share as in the relevant years ?" 2. The assessee is a Hindu undivided family and is governed by the Dayabhaga school of Hindu law. In the assessment years 1961-62 to 1965-66 the Income-tax Officer has assessed the assessee under two heads, namely, (i) income from house property; and (ii) income from "other sources" consisting of bustee lands.
(3.) The appeals preferred by the assessee from the said assessment orders were allowed in part by the Appellate Assistant Commissioner who was of the opinion that the income from the house property should be assessed in the hands of the individual members of the family as they had a distinct and definite share therein, but not the income from the bustee lands which should be assessed in the hands of the family.;