B.P. Jeevan Reddy, C.J. - (1.) At the instance of the Revenue, the Income-tax Appellate Tribunal has stated the following four questions under Section 256(1) of the Income-tax Act, 1961 : "1. Whether the Tribunal was legally justified and had jurisdiction to hold, in the absence of any such plea before the Appellate Assistant Commissioner or even in the grounds of appeal before the Tribunal, that the jeeps constituted the capital asset of the assessee subject to depreciation ?
(2.) Whether, on the facts and in the circumstances of the case, the jeeps hired to the Congress party could be said to constitute the capital asset of the assessee subject to depreciation ?
(3.) Whether, on the facts and in the circumstances of the case, the assesses was entitled to deduction of expenses claimed in connection with the hiring of the jeeps ?;