C.S.P. Singh, J.

1. THE assessee, who is a partner in the firm, Ayodhya Prasad Gopinath, filed a return showing an income of Rs. 17,951 being share income from that firm. He showed his status as that of a HUF consisting of himself and his wife. THE assessee had, before becoming a partner in the firm, separated from his father and brothers, who formed a HUF on 17th of October, 1962, and an amount of Rs. 3,216 was given to him as his share. This amount was invested by the assessee in the firm, Ayodhya Prasad Gopinath. At the time when he became a partner of this firm, he was unmarried but during the previous year relevant to the assessment year 1971-72, he married and it was for this reason that he claimed that the share income received from the firm should be taxed in the hands of the HUF consisting of himself and his wife. THE ITO, however, did not accept this plea and taxed him in the status of an individual as in the earlier assessment years. THE decision of the ITO was reversed by the AAC. An appeal filed by the department has, however, succeeded. THE Tribunal has now, at the instance of the assessee, referred the following question for the opinion of this court :

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