( 1 ) THE question of law referred by the Income Tax Appellate Tribunal bangalore Bench, for the opinion of this Court in the above case reads as follows;"whether on the facts and in the circumstances of the case, the tribunal was right in holding that the assessee as a member of the hindu undivided family, was entitled to throw her separate property into the common hotch-pot of the Hindu undivided family ? "

( 2 ) THE facts of the case are briefly these;-The assessee is governed by mithakshara Law. She jointly with her husband purchased a site in palace Orchard, Bangalore City, on 13th February, 1963. A house was constructed on the said site and both the assesses and her husband contributed towards the cost of construction. In the year of account, the house was let out and a sum of Rs. 7,365 was realised as rent. The assessee and her husband, in an affidavit dt. 27-2-1964, made a declaration that the property was treated and held by them with effect from 1st April, 1963 as the property belonging to the Hindu undivided family, of which they were members. The assessee is a medical practitioner in Bangalore. When she filed her return before the Income Tax Officer for