JUDGMENT

Bharucha, J.-These appeals arise from a judgment delivered by the High court at Patna (Ranchi Bench) on an income tax reference at the instance of the Revenue. The three questions the High Court was called upon to consider read thus:

"(i) Whether on the facts and in the circumstances of the case, female heirs of a Hindu governed by the Dayabhaga School of Hindu Law dying intestate could form a joint Hindu Family by means of agreement?

(ii) Whether female heirs of a Hindu governed by the Dayabhaga School of Hindu Law dying intestate could impress upon their inherited property the character of joint family property?

(iii) Whether on the facts and in the circumstances of the case, one-third of the properties inherited from her husband was assessable in the hands of the assessee in the status of individual?"

The High Court answered the first and second questions in the affirmative and in favour of the assessee and the third question in the negative and against the Revenue.

2. The brief facts leading to the reference are these: One Har Govind Dutta, a Hindu governed by the