( 1 ) AT the instance of the Revenue, the Appellate Tribunal has referred the following question relating to the assessment years 1971-72 and 1972-73 for the opinion of this court :

"whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in excluding from the assessments of the assessee (individual) interest income for the assessment years. 1971-72 and 1972-73 ?"

( 2 ) THE Tribunal has clearly held that, following a decision of this court, the interest income was added in the assessment made on the Hindu undivided family styled as Messrs. Gulab Rai govind Prasad on which the main assessment was made. In the hands of the instant assessee (individual), only a protective assessment was made. Interest income having been assessed in the hands of the Hindu undivided family under the main assessment on the facts of this case, we hold that the same could riot be assessed in the hands of the instant assessee (individual ).

( 3 ) WE, therefore, answer the question in the affirmative, that is, in favour of the assessee and against the Revenue. No order as to costs.

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