JUDGMENT

GUPTA, J. :—These two appeals, brought on certificates granted under Section 66A (2) of the Indian Income-tax Act, 1922, arise out of a common Judgment of the Calcutta High Court disposing of two references, one under sub-section (1) and the other under sub-section (2) of Section 66 of the Act. The appellants are members of an undivided family governed by the Dayabhaga School of Hindu Law and were assessed as a Hindu Undivided Family for the assessment year 1948-49, the relevant previous year being the Bengali Year 1354 which corresponds to the period from April 14, 1947 to April 13, 1948. A sum of Rs. 1.96,045/- was added by the Income-tax Officer to the Income of the undivided family in the aforesaid assessment year as income from Agricultural activities carried on in Pakistan. The land out of which this income had accrued fell within the territory of Pakistan on the partition of India in 1947. It is not disputed at this stage that following the amendment in 1950 of the definition of "agricultural income" in the Income-tax Act this income which accrued in Pakistan was taxable under the Indian Income-tax Act, 1922.

2. The material facts as appearing from the order of the A