V. SIVARAMAN NAIR, J.

( 1 ) THE petitioner was a member of a Hindu undivided family consisting of his father and brothers. He had received two gifts of rupees five thousand each from his grandparents in May, 1965. He invested those amounts as deposits in the joint family business and was receiving interest on those deposits. On 9/11/1969, there was a partial partition of the Hindu undivided family resulting in each one of the coparceners being allotted Rs. 17,352. The petitioner deposited that amount also in the family business. He was receiving interest on that deposit as well. In addition thereto, he was also receiving salaries from the above business. These three items of income were subject to assessment as the individual income of the petitioner. He married on 30/04/1980. According to him, a Hindu undivided family consisting of himself as karta and his wife as member came into being on that day. For the assessment years 1981-82, 1982-83 and 1983-84, he filed two sets of returns initially. The first set claimed the status as an individual in respect of his salary income and interest on the gift amount which he had deposited in the firm and the other claimed the status of a Hind

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