V. S. DESHPANDE, C. J.

( 1 ) THE question referred to us for opinion under section 256 (1) of the Income-tax Act, 1961, (the Act) by the Income-tax Appellate Tribunal in this case is as follows :

"whether on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee being female member of the Hindu undivided family has no right to throw her self-acquired property into the common hotchpot of the Hindu undivided family and confirming the assessment of entire income from the said property in the hands of the assessee for the assessment years 1968-69 and 1969-70 ?"

( 2 ) THE assessee, who is a female member of a Hindu undivided family, is the owner of a house situated at 109148, Chanakya Puri. She purported to throw one half of the property into the hotchpot of the Hindu univided family by a declaration made on 30th March, 1967. On that basis she filed returns of her income showing 50 per cent of the income from the said property as her income, while the other 50 per cent of the income from the said property as being the income of the Hindu undivided family. The Income-tax Officer, however, held that the assessee being a female member of a Hindu u

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