COMMISSIONER OF INCOME TAX Vs. ESSA ISMAIL SAIT

JUDGEMENT

(1.) THIS original petition is under Section 256(2) of the Income-tax Act, 1961, for directing the Income-tax Appellate Tribunal to state a case and refer the questions of law for the decision of this court. The questions set out are these :

(2.) THE assessee and his brother are partners in a firm. For the assessment year 1975-76, the partners had maintained a joint establishment for the purpose of earning the share income from the firm and incurred an expenditure of Rs. 73,722 for that purpose. THE assessee, in his return, claimed an amount of Rs. 36,861 being 50% of the total expenditure incurred, viz., Rs. 73,722.

(3.) IN these circumstances, we see that there is no merit in this case to direct a reference of the questions of law framed in this original petition. The questions, though apparently seem to be questions of law, are not really questions of law, but only questions of fact. IN this view, the original petition is liable to be dismissed. We do so. It is also to be noted that this original petition is of the year 1982 and 10 years have already gone by and this matter relates to the assessment for the year 1975-76.