HARDAYAL HARDY, J.

( 1 ) THE question arising for decision in this Income-tax reference under Section 256 (1) of the Income-tax Act, 1961 is a pure question of Hindu Law which has arisen in a case under the Income-tax Act. The question relates to the right of a female Hindu who although she is a member of the Hindu undivided family, is none-the-less not a co-parcener. She wants to blend her property with the co-parcenary property of the joint family. Can she do so by a mere declaration made by her in that behalf ? The Income tax Appellate Tribunal has taken the view that she can while the contention raised by the Revenue is that she cannot. That is the controversy in this case.

( 2 ) THE question referred to us deals with what point and is worded :-

"whether on the facts and in the circumstances of the case, the Tribunal rightly held that the income of Rs. 21,544. 00 was not the individual income of the assessee Shrimati Pushpa Devi, but was the income of her Hindu undivided family ?"

( 3 ) THE facts are not in dispute and may be stated as follows :- Shrimati Pushpa Devi, an individual, is the assessee. The statement of the case rdlates to the assessment year 1963-64. The previous y

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