JUDGEMENT

Bharucha, J.-This is an appeal by special leave. The order that is impugned was passed by the High Court at Calcutta in an income-tax referecne. The questions that the High Court was called upon to answer were :

"1. Whether on the facts and in the circumstances of the case, there was a valid assessment on an H.U.F. for the assessment year 1955-56?

2. If the answer to question No. 1 is in the affirmative, then, whether on the facts and in the circumstances of the case, the assessments for 1958-59 to 1962-63 in the status of H.U.F. are vaild ?"

2. The reference related to Assessment Years 1958-59 to 1962-63, the relevant previous years whereof were B.S. years 1364 to 1368. The assessee was Rash Behari Das Burman, who was governed by the Mitakshara school of Hindu law. It is unnecessary for the purposes of this decision to go into his family history, which is referred to both in the Statement of Case placed before the High Court by the Income Tax Appellate Tribunal and the judgment of the High Court. What we now set out is what is relevant and it is taken from the Statement of Case. For the Assessment Year 1955-56 the assessee submitted a return dated 14th November, 1957,