- (1.) The question of law referred to the High court for its opinion undersection 60 (1) of the Agricultural Income Tax Act, 1950 (to be hereinafter referred to as the Act) was : "Whether in the facts and circumstances of the case the status of tenancy-in-common could be assigned to tne assessee ignoring the mandate of the legislature embodied in S. 29 of the Agricultural Income Tax Act that there should be partition in the family in definite portions. "
(2.) The High court agreeing with the conclusions reached by the tribunal answered that question in favour of the assessee. In our opinion on the facts and in the circumstances of this case, the question submitted under S. 60 (1) was a misconceived one and therefore the High court should have reframed that question before answering the same.
(3.) The accounting periods with which We are concerned in this appeal are November 1, 195 6/09/1957, September 17, 195 7/03/1/03/1958 and the assessment year 1960-61.;