Judgment

S. K. DAS, J. : For the assessment year 1946-47 the appellant Homi Jehangir Gheesta was assessed to income-tax on a total income of Rs. 87,500 under S. 23(3) of the Indian Income-tax Act, 1922. The circumstances in which he was so assessed were the following.

2. The appellant s case was that M. H. Sanjana, maternal grandfather of the appellant, died on or about May 10, 1920. There was litigation between his widow Cursetbai and Bai Jerbanoo, Sanjana s daughter by his first wife, about the validity of a will left by Sanjana. Bai Jerbanoo was the appellant s mother. The litigation was compromised and the appellant s mother got one-third share in the estate left by Sanjana the total value of which estate was about Rs. 9,88,000. Bai Jerbanoo died in 1933, leaving her husband Jehangirji (appellant s father), her son Homi (appellant) and a daughter named Aloo. It was stated, though there was no evidence thereof, that Bai Jerbanoo left an estate worth about Rs. 2,10,000 when she died. The appellant was a minor at the time of his mother s death. He had two uncles then, Phirozeshaw and Kaikhusroo. Phirozeshaw was the eldest member of the family. On his mother s death the appellant s s