SABYASACHI MUKHARJI, J.

( 1 ) THIS reference has been made to this court in respect of the assessment to income-tax for the assessment year 1970-71, corresponding to the previous year which ended on 31st March, 1970. The assessee was governed by the Dayabhaga school of Hindu law.

( 2 ) ONE Anath Bandhu De Talukdar had three sons: T. N. Talukdar, P. N. Talukdar (the assessee), and one M. Talukdar and two daughters. During the accounting year the assesses had lived with his sons jointly and the sons were Sanjoy, Sanjit and Ranjit, at that time all of them being minors, along with the assessee's wife, Mrs. Meena Talukdar. The assessee's father had left a house at Deoghar and another house at Hindustan Park, Calcutta. The assessee gave a declaration on April 19, 1969, and it may not be inappropriate to refer to the said declaration. The assessee stated in the said declaration that the assessee possessed and owned as his self-acquired property, several movable properties in the form of shares in companies, credit balance in banks, etc. , and immovable properties including residential house at No. 5, Sunny Park, Calcutta, and that, being desirous, the assessee, thereafter, stated, inte

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