( 1 ) THIS is an application by the assessee Hulas Chand Rampuria for a certificate that this is a fit case for appeal to the Supreme Court.

( 2 ) THIS application raises a question relating to the application of Section 34 (1) (a) in the facts of this case.

( 3 ) THE facts of this case may be summarised shortly as follows:--Hulas Chand Rampuria made a gift of Rs. 5,00,000/- to his wife. She died in 1935 after giving birth to a son, a week earlier. The son was named Kamal Singh Rampuria, she had a share in the firm of Messrs. Bikanir Trading Co. which admittedly devolved on her son Kamal Singh Rampuria upon her death. This share or interest in the firm also yielded income. In the several years from 1936 till 1944-45 the said Hulas Chand Rampuria, the natural guardian of the assessee showed the income from the firm of Bikanir Trading Co. in the returns made on his behalf.

( 4 ) SHE, wife of the said Hulas Chand Rampuria executed a will whereby she bequested the said sum of Rs. 5,00,000/ -. , Rs. 1,00,000/-to her daughter, Rs. 1,00,000/- to different charities and a sum of Rs. 3,00,000/- to her only son, Kamal Singh Rampuria.

( 5 ) THIS Sum of Rs. 5,00,000/- stood inve