R.K.Gulati, J. - (1.) Having heard learned counsel for the parties, we are satisfied that the following two questions of law arise out of the order of the Income-tax Appellate Tribunal: "(1) Whether the Tribunal was justified in law in directing adoption of the status as that of Hindu undivided family ? (2) Whether the finding of the Tribunal is not contrary to the findings recorded in the case of Shri Shyam Lal (I. T. A. No. 2485 (Delhi) 79 dated 16-1-1960) of which this group is an off-shoot and Shri Brahma Swarup and Sons in I. T. A. Nos. 1112 and 1113 (Delhi) 1977-78 dated 24-11-1978 holding that members of the group would hold the property falling to their shares as tenants-in-common ?"
(2.) The Income-tax Appellate Tribunal (Delhi Bench "C"), Delhi, is directed to draw up a statement of the case and refer the aforementioned questions of law to this court for its opinion.
(3.) This application is, accordingly, allowed. There shall be no order as to costs.;