S. RAVINDRA BHAT, J.

1. The common questions of law, which arise for consideration in all these connected gift tax references, wealth tax references, income tax references and income tax appeals are as follows :

1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was not the holder of an impartible estate?

2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee was the absolute Ruler, the King, the monarch, up to the merger and after the merger in 1949, he was reduced to the position of an ordinary citizen to whom the provisions of Personal Law applied, he being a Hindu, the Hindu Law?

3. Whether, on the facts, and in the circumstances of the case, the Tribunal was justified in holding that the filing of the returns in the status of an individual could not operate as Res judicata by conduct against the assessee from claiming his correct status as a Hindu Undivided Family (“H.U.F.” hereafter) for income-tax purposes?

4. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the status of the asses