R. K. ABICHANDANI, J.

( 1 ) THE assessee filed return of income on 30/06/1969 showing total income of Rs. 8 294 and therefore a revised return on 3-12-1969 showing total income of Rs. 4 356 The assessee contended that she had no interest in the property left by her husband who died intestate on 9-8-1955 leaving self-acquired property. The deceased had left behind him his son and his widow who is the present assessee. The ITO held that half of the share of the self-acquired property of the deceased was assessable in the hands of the assessee as her absolute property and assessed her income accordingly by adding half share in the properties self-acquired and left by her deceased husband.

( 2 ) THE Appellate Assistant Commissioner upheld the decision of the ITO holding that the ITO had rightly assessed the one-half share of the income of the said property in the hands of the assessee. On further appeal. the Tribunal held that the lower authorities were not right in holding that the income from property inherited by the assessee should be assessed as an individual income and not as HUF income. The Tribunal held that in view of the decision of this Court in C. W. T. v. Harshadlal Manilal

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