Ramaprasada Rao, J.- On applications made by the assessee under sections 27 (1) of the Wealth-tax Act, section 66 (1) of the Income-tax Act and section 25 (1) of the Expenditure-tax Act, the Income-tax Appellate Tribunal has referred the following common question for our decision:

“Whether on the facts and in the circumstances of the case, the assessee and his son constituted a Hindu undivided family for purposes of assessment under the Income-tax, Wealth-tax and Expenditure-tax Acts.”

The Tribunal passed a consolidated order in the appeals against the assessments respectively made under the Income-tax Act and Wealth-tax Act for the assessment year 1960-61 and 1961-62 and against the assessment under the Expenditure-tax Act for 1961-62. In all the appeals the Tribunal sustained the assessment made on the assessee in the status of an individual. The assessee late R. Sridharan, was a member of a Hindu undivided family, along with his father and brothers. On a partition between the assessee, his brothers and father, a block of shares in T. V. Sundaram Iyengar and Sons Private Limited and three other Limited Companies were allotted to his share. At the time of the partition he was not ma

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