ORDER 1. The Income Tax Appellate Tribunal has directly referred the question to this Court: "Whether, on the facts and circumstances of the case, arising to the spouse and minor children of an individual could be added to the total income of that individual notwithstanding that the income arising from that firm to that is not assessed in his hands?" 2. The assessment years with which we are concerned are Years 1973-74 to 1977-78. The assessee is an individual. He was a firm called Mis S.S. Krishnamoorthy and the share of income fro was assessed in the hands of an HUF consisting of the assessed and In the hand of an HUF consisting of the assessee and his wife, On Assessment Years 1973-74, 1974-75 and 1975-76 there arose to the minor sons of the assessee, by reason of their being admitted to the benefits of the partnership aforementioned income therefore In Assessment years 1976-77 and 1977-78, by reason of a reconstitution of the partnership, arose to the assessees wife because she became a partner in the question was whether the income of the minor sons for the earlier as years and of the wife for the later assessment years could be clubbed with that of the assessee. 3. The reference was made directly to this Court because of a divergence in the views of the High Courts. The question now stands covered i it relates to the period up to 31-3-1976 by the decision of this Court Om Prakash I and, by reason thereof, for Assessment Years 1973-74 t 76, the question is answered in the negative and in favour of the asses the other assessment years, there was no change in the law and, regards the wife of the assessee, the rationale of the aforesaid judgment applies, so that for these assessment years also the question is answer the negative and in favour of the assessee. There shall be no order as to costs. TRCs Nos. 2-8 of 1985 4. There shall be no order as to costs. TRCs Nos. 2-8 of 1985 4. In this direct reference by the Income Tax Appellate Tribunal the following questions are raised: "I. Whether on the facts and in the circumstances of the c share income as also the interest received on the capital contributed the wife from the firm in which the assessee husband was a representing as the karta of his HUF, is to be clubbed in the hands assessee husband in individual assessment for each of the Assessment Years 1967-68 to 1973-74 under Section 64(1 ) (i) of the Income Act, 1961? 2. Whether on the facts and in the circumstances of the case, the of the assessee for each of the years under consideration has y reopened under Section 147(a) of the Income Tax Act, 1961. 3. The assessment years are indicated in the first question itself, as are list question stands covered by the decision of this Court in sky by reason of which it is answered in the negative and in Assessee. Having regard to the answer to the first question, it is deal with the second question. The reference is answered re shall be no order as to costs.