CHAKRAVARTTI, C.J.

1. THE question referred in this case might well have been a larger and a more difficult one, but all that it comprises and all that really arises out of the order of the Tribunal is a very slender point. THE answer to that point, to my mind, is plain.

2. THE facts are these. THE assessee is the adopted son of one Akshoy Kumar Ghosh who died in 1931, leaving a large estate, a widow and a will. By the will he directed certain payments to be made out of the income of his properties and bequeathed the residue of the estate to his natural son or sons, if any were alive at his death, or, in the absence of such son or sons to the son who might be adopted by his widow for which he gave her the requisite authority. Three persons were appointed executors who were directed to pay the legacies as also to hold and administer the estate, in case there was an adopted son, till that son attained the age of twenty years. In pursuance of the authority given to her by the will, the widow adopted the assessee shortly before her death, which took place in 1933. Of the three executors two accepted the office, took out probate and remained in possession and management of the es