KAN SINGH, J.

( 1 ) WE have before us a reference by the Income-tax Appellate Tribunal Bombay bench b under Section 66 (2) of the Indian Income-tax Act, 1922, and the following three questions have been referred to us with the statement of the case :-

" (1) Whether on the facts and in the circumstances of the case, the proper status to be taken in the Income-tax assessment on the assessee is Individual or Hindu Undivided Family ?

(2) Whether on the facts here, with reference to the house properties, income from which are assessed here, Section 9 (4) of the Income-tax act, 1922, was properly applied?

(3) Whether the custom of impartibility is invalid on the ground of its being discriminatory so as to offend Article 14 of the Constitution of india?"

( 2 ) BOTH the learned counsel, for the assessee and the Department, however, agreed that the fate of the case turns on the determination of the first question and accordingly they addressed us only on that question. They also agreed that the other two questions really did not arise in the case.

( 3 ) THE assessment years in question to which the reference relates are 1958-59, 1959-60 and 1960-61. The relevant previous years are th