Judgement

VENKATARAMA AYYAR J. - These appeals arise out of orders of assessment made on the appellant by the Appellate Tribunal, Madras Bench, for the years of account 1941-42, 1942-43 and 1943-44. The appellant applied under S.66 (1) of the Indian Income-tax Act (hereinafter referred to as the Act) to refer to the H. C. certain question which according to it arose out of the orders; but the Tribunal rejected the applications. The appellant then moved the H. C. under S.66 (2) of the Act for an order requiring the Tribunal to refer those question to the court, but the learned Judges held that the question on which reference was sought by the appellant were pure question of fact, and dismissed the applications. The matter now comes before us by way of special appeal.

2. The facts material for the purpose of these appeals may shortly be stated. The assessee is a public company registered under the Indian Companies Act, and its Managing Agents are the firm of Messrs. K. R. Thyagaraja Chettiar and Co., 52 whose partners are, Mr. Thyagaraja Chettiar and his two sons. The Company is resident and ordinarily resident in British India, its head office being at Madurai in the Madras State. It