Alfred Henry Lionel Leach, C.J.

1. The assessees are the executors of the will of one M. Seshachalam Naidu, who died in the year 1936. By his will he directed that his executors should pay to his widow monthly the sum of Rs. 50 for her own use and a further sum of Rs. 1,000 each month for the maintenance of herself and her children. In accordance with these directions, the executors paid to the widow Rs. 12,156 in the year of account. The Income Tax Officer assessed the executors on the footing that the estate belonged to a joint Hindu family, but on appeal the Appellate, Assistant Commissioner said that the status was that of an " Association of Individuals," and directed the Income Tax Officer to make the assessment on this basis. The Income Tax Officer did so and again allowed the deduction of the Rs. 12,156.. In the following year, another Income Tax Officer decided that his predecessor was wrong in allowing the deduction of Rs. 12,156 and decided to re-open the assessment under Section 34 of the Indian Income Tax Act. Consequently he issued a notice to the assessee and in due course levied the tax on this amount. The assessee appealed to the Appellate Assistant Commissi