JUDGMENT :

S.C. Mohapatra, J. - A Hindu undivided family is the assessee in this case under the Income Tax Act, 1961, for the assessment years 1968-69 to 1975-76. In the reference applications u/s 256(2) of the Act for all the aforesaid years, this court called for separate statements on the following question of law arising out of the orders for the opinion of this court :

" Whether, on the facts and in the circumstances of the case, the jajamani income of the individual coparcener can be included in the taxable income of the Hindu undivided family ? "

2. Since the same question is involved for each of the years, the references were heard together and are disposed of by this common judgment.

3. Priesthood is a hereditary source of earning of the members of the family since the time of ancestors. The male members act as priests for various families known as " purohits " and are remunerated for the same. In the year 1935, there was a partition among the members of the joint family. In the deed of partition dated March 13, 1935, the families of jajamans were partitioned areawise and all the householders of the eastern side of the Raja Street area known as Sankarpur and some houses in Pan