( 1 ) THESE are three references made at the instance of the Assessee under s. 256 (1) of the Income Tax Act, 1961, hereinafter called the 1961 Act. They relate to the assessment years 1961-62, 1962-63 and 1963-64. The assessee is Dr. T. P. Kapadia. His assessment for 1961-62 was made under the Indian Income Tax Act, 1922, hereinafter called the 1922 Act. His assessments for 1962-63 and 1963-64 were made under the 1961 Act. The Assessee's wife Mrs. Kapadia was a partner of three firms in which the Assessee was a partner during the three assessment years. When the income Tax Officer made the assessments, he invoked the provisions of s. 16 (3) of the 1922 Act for the assessment year 1961-62 and S. 64 of the 1961 Act for the assessment years 1962-63 and 1963-64 and included the profits or losses arising to Mrs. Kapadia in the assessment of the Assessee. After the completion of the original assessments, the Income Tax officer became aware of the decision of the Gujarat High Court in Dayalbhai madhavj Vadera v. Commr. of I. T. , Gujarat, 60 ITR. 551 wherein it was held that 'where the share of the wife or minor child in a firm in which the assessee is a partner is a los