- (1.) AT the instance of the Revenue, the Income -tax Appellate Tribunal referred the following questions for the opinion of this court relating to the assessment year 1975 -76 : '1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that two separate assessments should be made in this case and that the incomes of the two periods could not be clubbed ?
(2.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was correct in law in upholding the Appellate Assistant Commissioner's view that two separate assessments would have to be made in this case even if the Income -tax Officer considers it to be a case of change in the constitution of the firm under Section 187(2) of the Income -tax Act, 1961 ? Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was entitled to weighted deduction under Section 35B in respect of the expenditure on advertisement, stationery and printing, postage and telephone expenses as claimed by the assessee ?
(3.) WHETHER , on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee was entitled to weighted deduction under Section 35B in respect of expenditure on salaries relatable to exports ?' 2. The aforesaid questions arise from the decisions rendered by the Appellate Tribunal in ITA Nos. 1936 and 1811 (Delhi) of 1978 -79. 3. The facts, as stated by the Appellate Tribunal in its order dated December 26, 1979, are that one of the partners of the assessee -firm, namely, Inder Mohan died on December 22, 1974, and then the business was continued by inducting Smt. Nikki Mehra (widow of Inder Mohan) as a partner. Separate accounts were kept for the two periods, namely, anterior to December 22, 1974, and posterior to the date of death. The assessing authority was urged to make separate assessments for the two broken periods. The assessing authority, however, was of the view that there was a change in the constitution of the assessee -firm and, therefore, only one assessment was to be made legally, and hence he made one single assessment for both the periods. 4. On appeal, the Appellate Assistant Commissioner held that even ifthere was a change in the constitution of the firm, there had to be twoassessments and not one. ;