JUDGMENT

VENKATARAMIAH, J. :— These two appeals by certificate - one by the assessee and the other by the Commissioner of Income-tax, Kanpur are filed against the judgment and order dated Sept. 29, 1972 of the High Court of Judicature at Allahabad in Income-tax Reference No. 47 of 1971 under Section 256 (1) of the Income-tax Act, 1961 (hereinafter referred to as the Act) made by the Income-tax Appellate Tribunal, Allahabad Bench, Allahabad (for short the Tribunal). The two questions which were referred by the Tribunal for the opinion of the High Court were:

"(1) Whether on the facts and in the circumstances of the case the Tribunal was right in holding that the properties in dispute were capable of division in definite portions amongst the 10 coparceners; as contemplated in Explanation (a) (i) to Section 171 of the Income-tax Act, 1961 and that even otherwise the mere severance of status was not sufficient to entitle the assessee to succeed in its claim for partial partition?

(2) Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that the income from the properties in dispute which were accepted to have been partitioned under the Hindu law