Satyanarayana Rao, J.-The question referred to us under section 66(1) of the Indian Income-tax Act by the Income-tax Appellate Tribunal is:

“Whether on the facts and in the circumstances of the case the order of the Appellate Assistant Commissioner, rejecting the appeal on the ground that it was time barred was not an order under section 31 of the Indian Income-tax Act and against which no appeal lay to the Tribunal.”

The following facts relevant for the consideration of the question are taken from the statement of the case by the Appellate Tribunal. The assessees are the joint receivers appointed by the High Court for the management of the estate of the late Md. Umar Sahib of Madras. The receivers were, however, discharged after the application for reference under section 66(1) was filed before the Tribunal and in their place, the heirs of the deceased were brought on record as respondents For the accounting year 1943 a return of the income was made treating the estate as one single unit. The heirs, however, raised the contention that the assessment should be made upon them individually in proportion to the shares of the income which they obtained from the estate to which they succe

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