( 1 ) THIS is a reference under sec. 66 (1) of the Indian Income Tax Act 1922 The assessee Ramjibhai Hansijibhai Patel is assessed to income-tax as an individual The assessment year with which we are concerned is the year 1948-49 the accounting year being Samvat Year 2003 i. e the period from 25th October 1946 to 12th November 1947. The assessee had been living in Johannesburg in Africa for a long time. He came to India in April 1946 and left for Africa in September 1948. He was at the material time a co-parcener in a Hindu undivided family which owned and maintained a house at Varad in Surat District. The. expenses for maintaining this house were met by the Hindu undivided family out of its own resources. In connection with this house the Appellate Assistant Commissioner found as under:here was a house in British India where the appellant was by right entitled to stay whenever he liked. He is a full fledged member of the H. U. F. and would not stay at the H. U F. house as anybodys guest but as a part-owner. The expenses at this establishment at Varad are met out of H. U. F. s income and as such the appellant has right to stay there without obligation. He has so as t