Y.V.CHANDRACHUD, J.

(1) THE appellant. Surjit Lal Chhabda, had three sources of income. He had a share in the profits of two partnership firms, he received interest from bank accounts and he received rent from an immovable property called "Kathoke Lodge". These were his self-acquired properties and until the assessment year 1956-57, he used to be assessed as an individual in respect of the income thereof. On 26/01/1956 he made a sworn declaration before a Presidency Magistrate in Bombay that he had thrown the property Kathoke Lodge into the family hotchpot in order to impress that property with the character of joint family property and that he would be holding that property as the karta of the joint Hindu family consisting of himself, his wife and one child. That child was an unmarried daughter.

(2) IN the assessment proceedings for 1957-58, the appellant contended that since he had abandoned all separate claims to Kathoke Lodge, the income which he received from that property should be assessed in the status of a Hindu undivided family. The income-tax authorities and the Income-tax Appellate tribunal rejected that contention for varying reasons. The Income-tax Offic