Judgement

SHAH, J.: One Buddappa, his wife, his two unmarried and his adopted son Buddanna were members of a Hindu undivided family, Buddappa died on July 9, 1952. In respect of the business dealings of the family, Buddappa was assessed during his life-time in the status of a manager of the Hindu undivided family. For the assessment year 1951-52 the Additional Income-tax Officer, Raichur assessed Buddanna in respect of the income of the previous year which ended on November 8, 1950, as a Hindu undivided family under the title "Sri Gowli Buddappa (deceased) represented by his legal successor Sri. Gowli Buddanna. Oil Mills Owner, Raichur." The order of assessment was confirmed in appeal by the Appellate Assistant Commissioner was made under the title "Buddanna-a Hindu undivided family". The Income-tax Appellante Tribunal confirmed the order of the Appellate Assistant Commissioner.

2. The Tribunal then referred the following questions of law to the High Court of Mysore for opinion under S. 66 (1) of the Indian Income-tax Act:

"(i) Whether the sole male surviving coparcener of the Hindu joint family, his widowed mother and sisters constitute a Hindu undivided family within the meaning of