S.K.Jha and A.K.Sinha JJ.

1. The questions referred to in these cases for opinion of this Court under Sec.256(2) of the Income-tax Act, 1961 (hereinafter to be referred to as the Act) are identical, the facts being the same. Hence, a consolidated statement of the cases, has been submitted by the Income-tax Appellate Tribunal, B Bench, Patna, to this Court referring the following questions of Jaw for the opinion of this Court:

1. Whether on the facts and in the circumstances of this case the Tribunal was justified in holding that as the assessee was not the legal owner, the income from the property was not assessable at all in its hands? 2. Whether on the facts and in the circumstances of this case the Tribunal was justified in not answering the alternative question as to whether the income was assesssable under Sec. 56 if it was not assessable under Sec.22 of the Income-tax Act, 1961?

2. Taxation Case 140 relates to the assessment year 1965-66 141 to assessment year 1966-67 and 142 to that of 1963-64.

3. The facts as emerge from the statement of the case that has been submitted to this Court by the Tribunal are admitted at all hands and are these The assessee is a private l