PREM CHAND JAIN,J - (1.) THIS order of ours would dispose of this and IT Case No. 2 of 1977, as common question of law and fact arises in both these case.
(2.) AN application under s. 256(1) of the IT Act, 1961 (hereinafter referred to as the 'Act'), was filed by the CIT before the Tribunal, for referring the following questions to this Court for decision : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in deleting the addition of Rs. 15,032 made in the arhat account ? (2) Whether, under the Punjab Agrl. Produce Markets (General) Rules, 1962 there is any obligation on the part of the arhtias to incur the incidental charges enumerated in bye law No. 28 notified by the State Agrl. Marketing Board under Notification No. AMB-I dt. 9th Aug., 1963 ? (3) Whether, the Tribunal has considered admissible and relevant evidence in coming to the finding that any extra amounts stated to have been paid to the labourers relating to the incidental charges, were borne by the arhtia without being reimbursed by the farmers ? (4) Whether, on the facts and the circumstances of the case, the sum of Rs. 2,287 representing dharmada instituted assessee's income liable to tax in the asst. yr. 1971-72 ?" The Tribunal, on consideration of the entire matter, referred only Question No. 4 and declined to refer Questions No. 1 to 3 for our decision.
(3.) DISSATISFIED from the aforesaid order of the Tribunal, the present petition has been filed under s. 256(2) of the Act, for referring Questions No. 1 to 3 for our decision.;