Shyamal Kumar Sen, J. - (1.) Pursuant to the direction of this court made in an application under Section 256(2) of the Income-tax Act, 1961, the Tribunal has referred the following questions : "(1) Whether, on the facts and in the circumstances of the case and on a proper construction of the will of the late Raja Rajendra Mullick, the Tribunal was right in rejecting the claim of the assessee that the expenses incurred for maintaining horses, carriages and motor cars and allowances paid to the trustees and others to the extent disallowed by the authorities below were also part and parcel of the amount applied for religious and charitable purposes and were in any event bona fide and legitimate expenditure wholly and exclusively incurred for the purpose of earning the income and could not be disallowed in computing the total income of the assessee ? (2) Whether, on the facts and in the circumstances of the case, the findings of the Tribunal that the apportionment made by the Income-tax Officer was not incorrect and the deduction permitted by the Income-tax Officer was not inadequate are based on no material and/or are perverse?"
(2.) The facts, briefly stated, as appear from the statement of case are that the Income-tax Officer made certain disallowances out of the claims of the assessee in the assessment year 1982-83 on account of motor car upkeep, trustees' allowance and horses and cartage expenses, etc. They are as follows : -------------------------------------------------------------------------------- Amount claimed Amount disallowed -------------------------------------------------------------------------------- Rs. Rs. (i) Motor car upkeep 28,069.12 17,451.00 (ii) Trustees' allowance 42,000.00 33,600.00 (iii) Horses and cartage expenses 9,315.04 4,658.00 --------------------------------------------------------------------------------
(3.) The assessee, being aggrieved by the order of the Income-tax Officer for making the above-mentioned disallowances out of his claim, preferred an appeal before the Commissioner of Income-tax (Appeals).;