( 1 ) THIS is a reference under Section 66 (1) of the Act the question referred being-"whether on the facts and circumstances of the case the assessment under Section 34 (1) (a) was correctly set aside ?"

( 2 ) THE facts are as follows : One Joggeswar Laha by his will dated December 22, 1920 appointed his wife Nrityakali Dassi, his nephew Anath Krishna Laha and one Radha Kanto Paul as executrix, executors and trustees of his will. He bequeathed his business solely to his said nephew and devised and dedicated rights in his properties both movable and immovable and all the rest and residue of his estate including the outstandings of his business to various religious and charitable trusts. He further directed thereby that his executrix, executors and trustees should stand possessed of all his properties both movable and immovable upon trust to collect all his assets and spend Rs. 5,000/- for the purpose of his Adyashradha ceremony and the sum of Rs. 2500/-for the similar ceremony of his wife and erect three temples on premises Nos. 11/2 and 11/3, Baburam Ghose Lane at a cost of not less than Rs. 25,000/ -. The said executrix, executors and trustees were to consecrate and e