Oza, J.

1. This and Misc. Civil Case No. 133 of 1976 are references made by the Income Tax Appellate Tribunal, Indore, one at the instance of the accountable person and the other at the instance of the Controller of Estate Duty.

2. The facts relevant for the purpose of disposal of these two references are:

3. These references arise out of the estate duty payable on the death of the deceased, Premkumari Devi, who died on 30th April, 1958. Premkumari Devi was the wife of Shri Rajkumarsinghji. The genealogical tree of the family is as follows :

Sir Hukumchand (Karta) Lady Kanchanbai (wife) | Sri rajkumarsinghji (son) Smt. Premkumari Devi (wife) __________________________|______________________________ | | | | | Rajabhadur Maharaja Jambu Chandra Yashkumar Singh Bahadur Kumar Kumar Singh (son) Singh Singh Singh (son) (son) (son)

4. There was a partition of the HUF of Sir Seth Hukumchand on 31st March, 1950. In this partition, Sir Seth Hukumchand, his wife, Lady Kanchanbai, and Shri Rajkumarsinghji shared the assets each one getting one-third. Shri Rajkumarsinghji, in addition to the one-third share that he got on partition of the HUF, also got from Sir Seth Hukumchand and his wife s