(1.) THIS is a reference under Section 256(1) of the Income-tax Act, 1961, seeking the opinion of this court on the following question :
(2.) AFTER hearing the learned counsel for the parties we are of the opinion that a supplementary statement of the case should be called for from the Tribunal
(3.) FOR order, see our order of date in the connected Income-tax Reference No. 308 of 1971.