Thereafter on the applications made by Sridharan under section 27 ( 1 ) of the Wealth Tax Act, section 66 ( 1 ) of the Income tax Act and section 25(l) of the Expenditure Tax Act, the Income tax Appellate Tribunal referred the following common question of law arising from its aforesaid decision for the opinion of the High Court: "Whether, on the facts and in the circumstances of the case, the assessee and his son constituted a Hindu undivided family for purposes of assessment under the Income tax, Wealth tax and Expenditure tax Acts ?" The High Court following the decision of this Court in Gowli Buddanna vs Commissioner of Income tax(l) held that Sridharan 's claim to be reckoned as Hindu undivided family was well merited and the Tribunal was in error in holding that there was no Hindu undivided family of Sridharan and his son which could claim to be assessed and taxed as such either under the Income tax Act, or Wealth Tax Act or the Expenditure Tax Act.