SABYASACHI MUKHARJI, J.

( 1 ) THIS is a reference under Section 66 (1) of the Indian Income-tax Act, 1922. The reference relates to the assessment years 1954-55, 1955-56, 1957-58 and 1958-55 for which the relevant previous years were the financial years ending 31st March, 1954, 31st March, 1955, 31st March, 1957, and 31st March, 1958, respectively. For all these years the firs question referred to this court is :"whether, on the facts and in the circumstances of the case, the income from the house properties at 53a and 53b, Gariahata Road, Calcutta, was rightly included in the total income of the assessee under Section 16 (3) (a) (iii) of the Indian Income-tax Act, 1922 ? "

( 2 ) IN appears that the said question had also been referred for the assessment year 1956-57 in Income-tax Reference No. 42 of 1963. This court has answered the question in the affirmative and in favour of the revenue. In view of the aforesaid decision in Income-tax Reference No. 42 of 1963 the question No. 1 has to be answered in the affirmative and in favour of the revenue.

( 3 ) FOR the assessment years 1954-55 and 1955-56 another question being question No. 2 has been referred to this court in the instan

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