K. Shivashankar Bhat, J.—This is a reference under section 256(1) of the Income Tax Act, 1961, in respect of the assessment year 1982-83. The three questions referred read as follows :

"1. Whether the properties acquired by the assessee absolutely under the will of his father, dated December 14, 1973, constituted joint family property in the hands of the son (assessee) ?

2. Whether the income from the said properties is to be assessed in the status of a Hindu undivided family ?

3. Whether the Tribunal was right in applying the principle laid down in the case of Commissioner of Wealth Tax, Kanpur and Others Vs. Chander Sen and Others, AIR 1986 SC 1753 as the properties had not been acquired by the assessee by intestate succession, but under a testamentary disposition ?"

2. All the three questions basically involve the same question.

3. The assessee's father left a will dated December 14, 1973. Some of the properties belonging to the father of the assessee absolutely were bequeathed under the will. Two items of immovable properties were given to two sons respectively. The sons are Ajit and Ashok. One bungalow was directed to be kept in common by two sons and one daughter, Sarojini