- (1.) THIS is a reference made by the Income-tax Appellate Tribunal at Allahabad, dated the 21st of july 1949 and it referred the following questions to this Court: "1. Whether there is material or evidence on the record to come to the conclusion that the main purpose of the separation of the business was the reduction of excess profits tax payable by the family? 2. Whether on the facts and in the circumstances of the case, Section 10-A of the Excess Profits tax Act has been rightly applied?"
(2.) AS the statement of the case was found not to be sufficient the case was sent back to the tribunal for a better statement of the case to toe sent along with all relevant documents which has now been done.
(3.) THE following pedigree-table will show the relationship of the various persons who formed a joint Hindu family at one time: salig RAM _____________________|____________________ | | | chuni Lal Muni Lal Raj Kumar;