( 1 ) THE question referred to this Court under Section 66 (1) of the Income-tax Act is whether on the facts and circumstances of the case and on true interpretation of the provisions of Sub-sections (1) and (3) of Section 9 of the Income Tax Act, the Tribunal was correct in holding that the income from the house properties could not be assessed in the hands of the assessee Hindu undivided family?

( 2 ) THE facts as discovered from the statement of the case are as follows : The assessee is a Hindu undivided family governed by Dayabhaga school of Hindu law, which came into existence on the death of one J. K. Rudra who died intestate in 1939 leaving certain immovable properties and a widow Sm. Bani Rani Rudra as also a minor son. On the death of J. K. Rudra, his son and wife succeeded to the properly in equal shares. The question before the Income-tax authorities was whether the income from the house properties should be assessed in the hands of the individual members constituting the family. Both the Income-tax Officer and the Appellate Assistant Commissioner were of the view that Section 9 (3) was attracted only in case of association of persons, the members of which ha