Deb, J. - (1.) We are concerned in this reference under Section 256(2) of the Income-tax Act, 1961, with the following questions of law : "1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of the Appellate Assistant Commissioner and restoring the appeal to his file with a direction for investigation, in the light of observations made by the Tribunal as to the question whether Bindawalla Trading Co. was a branch of the firm 'Kali Charan Ram Chander' and dispose of the appeal according to law ?
(2.) "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order of the Appellate Assistant Commissioner granting registration and restoring the matter to his file for consideration afresh ?" 2. The relevant facts stated and found by the Tribunal may be briefly stated as follows : The assessee is a firm. It was constituted on March 3, 1959. Its partners were Mahadeo Prosad Agarwalla, Tarachand Bindawalla and Prabhudayal Mahawar. It carried on commission agency business in grains as Aratia. Bindawalla Trading Company was constituted on November 11, 1958. Its partners were Kali Charan Agarwalla and Gindi Debi Bindawalla. Kali Charan was the son of Mahadeo Prosad Agarwalla. Gindi Debi was the wife of Tarachand Bindawalla.
(3.) The Income-tax Officer added the income of Bindawalla Trading Company as the income of the assessee-firm in the assessment proceedings for three years involved in this reference with a finding that it was a branch of the assessee-firm.;