( 1 ) THIS consolidated reference under Section 66 (2) of the Indian I. T. Act, 1922, and Section 256 (2) of the I. T. Act, 1961, relates to the assessment years 1956-57, 1957-58 and 1959-60 to 1964-65.

( 2 ) THE facts found and/or admitted in the proceedings are as follows : for the assessment year 1956-57, Bhikraj Jaipuria, the assessee, submitted a return of his income in the status of a HUF as claimed in earlier years to the ITO, Central Circle II. In a covering letter he explained that on division of some of the assets of the Hindu joint family a portion had come to the assessee in his individual capacity and, therefore, he had also submitted a separate return as an " individual" to the ITO, District V (I ).

( 3 ) THE ITO, Central Circle II, however completed the assessment in the status of " individual".

( 4 ) ON appeal, the AAC did not adjudicate on the question of status as according to him such status did not affect either the income or the tax. On further appeal, the Tribunal remanded the matter to the AAC with a direction to decide the question of status. Pursuant thereto the AAC in his turn set aside the assessment and directed the ITO to make a fresh as