- (1.) HEARD learned counsel for the parties.
(2.) CONSIDERING the submissions, we direct the Tribunal to refer the following questions for the opinion of this Court: "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that income from tractor belonged to Shri Shailendra Kumar notwithstanding the fact that Shri Shailendra Kumar was found to be totally dependent on his father? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in deleting the addition of Rs. 40,000 representing the investment in FDR in the name of Shri Manoj Kumar, notwithstanding his specific statement that he was unemployed, had no source of income and was totally dependent on his father and whether the finding of the Tribunal is perverse?" The Tribunal is further directed to refer the aforesaid questions along with statement of the case within two months from the date of receipt of a certified copy of this order. The application stands disposed of accordingly.;