Judgment

HIDAYATULLAH, J. : This appeal, by special leave of this Court, is against the judgment and order dated March 24, 1955, of the Punjab High Court by which the High Court, purporting to act under S. 66(4)of the India Income-tax Act, called for a supplemental statement of the case from the Income-tax Appellate Tribunal. The special leave granted by this Court is limited to the question whether the High Court had jurisdiction in this case to call for the supplemental statement.

2. The assessee, Messrs. S. Zoraster and Co., Jaipur consists of three partners. Two of them are coparceners of a joint Hindu family, and the third is a stranger. They had formed this partnership in June, 1940 for the manufacture and sale of blankets, felts and other woollen articles. A deed of partnership was also executed on March 16, 1944. The assessee entered into contracts with Government for the supply of goods, and in the assessment year 1942-43, Rs. 10,80,658 and in the assessment year 1943-44, Rs. 17,45,336 were assessed as its income by the Income-tax Officer, Contractor s Circle, New Delhi. The supplies to Government were made f.o.r. Jaipur by the assessee, and payment was by cheques which were