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2. The assessees in this case are Shri and Smt. Jose Filipe Alvares of Margao. Both of them are husband and wife governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "Communiao Dos Bens") in force in the State of Goa and in the Union Territories of Dadra and Nagar Haveli and Daman and Diu. The controversy in this reference pertains to the assessment for the assessment year 1974-75 the corresponding accounting year being the financial year ended March 31, 1974. For this assessment year, the Income-tax Officer made the assessment of their income on March 26, 1977, in the status of "body of individuals". This order of the Income-tax Officer was challenged before the Appellate Assistant Commissioner on the ground that one of the members of the body of individuals having expired on February 7, 1975, there was no body of individuals in existence on the date of assessment and hence, assessment on the body of individuals was invalid. The contention of the assessee was rejected by the Appellate Assistant Commissioner. The assessee went in further appeal to the Tribunal. The Tribunal decided in favour of the assessee and held that the assessment made on the dissolved body of individuals was not valid. The Tribunal observed that the case of husband and wife governed by the Portuguese Civil Code was not analogous to that of the Hindu undivided family. It, therefore, held the assessment on the body of individuals to be invalid. Hence, this reference at the instance of the Revenue.