Deb, J. - (1.) The question in this reference under Section 256(1) of the I.T. Act, 1961, reads as follows : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the share of income from property at Nohar in Rajasthan, share of income from Thirani building, Darjeeling, and share of income from the firm, M/s. Maheswari & Co., could be included in the assessment of the assessee in the status of the HUF ? "
(2.) Prior to the partition hereinafter stated, the properties at Nohar and the Thirani building (hereinafter referred to as the " house properties ") mentioned in the question were the Mitakshara coparcenary properties of the assessee, Malchand Thirani, his two brothers and his father, Iswardas Thirani, since deceased.
(3.) Iswardas had a separate property, namely, a share in the firm, M/s. Maheswari & Co., in which he was a partner. He was assessed as an individual in respect of his share of income from this firm during his lifetime. Iswardas, his wife, his three sons, and two unmarried daughters were members of a HUF. This undivided family was divided and all the properties were duly partitioned by a registered deed of partition dated February 23, 1959, in which Iswardas, his wife, his aforesaid sons and daughters were parties. This partition was duly recorded by the ITO, Darjeeling, under Section 25A of the Indian I.T. Act, 1922.;