Uday Sinha, J.

1. This is a reference under Sec.256(1) of the Income-tax Act at the instance of the Revenue. The question referred for the opinion of this court is as quoted below :

"Whether, on the facts and in the circumstances of this case, the Tribunal was correct in law in determining the status of the assessee as Hindu undivided family ?"

2. In this reference, we are concerned with the assessment years 1967-68 to 1969-70. The assesses succeeded to the Gaddi of late Maharaja Pratap Udai Nath Sahdeo of Ratu Raj on March 7, 1950, on the latters death. The late Maharaja being holder of an impartible estate and governed by the law of lineal primogeniture was assessed as an individual. The assessee having succeeded to the Gaddi with all the incidents thereto, like his predecessor, was also assessed as an individual. In the assessment years 1965-66 and 1966-67, the assessee claimed the status as that of a Hindu undivided family. The Income-tax Officer rejected his claim. In the years under reference (1967-68 to 1969-70) also, the assessee claimed the same status. The contention of the assessee was that on coming into force of the Hindu Succession Act in September, 1956, the