Sabyasachi Mukharji, J. - (1.) In this reference under Section 256(1) of the I.T. Act, 1961, the following three questions have been referred to this court : "1. Whether, on the facts and in the circumstances of the case, the sum of Rs. 49,413 being interest to the Calcutta Corporation was allowable as a deduction in computing the total income of the assessee ?
(2.) Whether there was any material before the Tribunal in coming to its conclusion that the interest of Rs. 49,413 was on account of defiance of provisions of law and, therefore, not allowable as a deduction in computing the total income of the assessee or the said conclusion is perverse ?
(3.) Whether, on the facts and in the circumstances of the case, the decision of the Tribunal in holding that interest of Rs. 49,413 payable to the Calcutta Corporation is not allowable as a deduction in computing the total income of the assessee is perverse ? " 2. While we are on this aspect, we may point out a fact upon which some reliance was placed on behalf of the revenue; that is to say, that the assessee sought to raise another additional question, namely : "Whether the Tribunal was justified in not dealing with the contention of the assessee that the interest claimed on the outstanding Corporation taxes was to be deductible against the income from business ?" 3. The Tribunal declined to do so on the ground that the question did not arise out of the order of the Tribunal. Thereafter, there was no further attempt to seek any reference under Section 256(2) of the I.T. Act, 1961, on this aspect of the matter. In view of the contentions raised in this matter, it would be desirable to refer to the order of the ITO.;