Judgment

SIKRI, J. : These appeals by special leave are directed against the judgment of the High Court of Calcutta in two cases referred to it by the Income-tax Appellate Tribunal, Calcutta Bench, under S. 66 (1) of the Indian Income-tax Act (XI of 1922) (hereinafter called the Act), one of the references (Income-tax Reference No. 20 of 1959) was made at the instance of M/s. Fatehchand Murlidhar, and the other (Income-tax Reference No. 21 of 1959) was made at the instance of Shri Murlidhar Himatsingka. In the former reference the question referred was "whether on the facts and in the circumstances of the case, the Income of Murlidhar Himatsingka for his share in the firm of Messrs Basantlal Ghanshyamdas for the assessment years 1952-53 and 1953-54 was rightly excluded from the income of the applicant firm". In the latter reference the question referred was "whether on the facts and circumstances of the case the income ol Murlidhar Himatsingka for his share in the firm of Messrs Basantlal Ghanshyamdas to, the assessment year 1955-56 was rightly included in his personal assessment for that year."

2. The facts and circumstances out of which these references were made are common because