Dipak Kumar Sen, J. - (1.) In this application under Section 261 of the Income-tax Act, 1961, the Commissioner of Income-tax, West Bengal-XIII, seeks a certificate from us that Income-tax Reference No. 173 of 1978 (intituted Ram Gopal Thirani and Sons, Darjeeling v. Commissioner of Income-tax, West Bengal-I), where a judgment was delivered by this court on November 7, 1984, is a case fit for appeal to the Supreme Court.
(2.) The substantial question which, it is contended, arises in this case is whether, having regard to the provisions of the Hindu Succession Act, 1956, and the fact that the assessee being governed by the Mitakshara School of Hindu Law, his status would be that of an individual and not that of a Hindu undivided family relating to the properties and business inherited by him.
(3.) The relevant facts may be shortly noted. In the assessment years 1969-70 and 1971-72, Ram Gopal Thirani, the assessee, claimed that the properties which he had inherited from his father, Iswardas Thirani, deceased, were his personal properties and not joint properties of the Hindu undivided family of which he was the karta and the income thereof could not be assessed as income of the Hindu undivided family. The Income-tax Officer rejected the claim of the assessee.;