R.K.Agrawal, J. - (1.) In IT Ref. No. 325 of 1982, the Tribunal, Allahabad, has referred the following question of law Under Section 256(1) of the IT Act, 1961, hereinafter referred to as the Act, for opinion to this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the addition of Rs. 17,500 in the total income of the assessee even though the said amount was also assessed in the hands of the two partners, viz., S/Shri Udai Narain and Girish Narain ?"
(2.) The IT Ref. No. 327 of 1982 which is at the instance of the assessee, the Tribunal, Allahabad has referred the following question of law Under Section 256(1) of the Act for opinion to this Court : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the addition of Rs. 7,500 made by the ITO ?"
(3.) Since both these references relate to the partnership firm and one of its partner for the asst. yr. 1977-78, and the questions are interdependent, they have been heard together and are being decided by a common judgment.;