Judgment

HEGDE, J. :- Aggrieved by order of the High Court, declining to call upon the Income-tax Appellate Tribunal A Bench, Calcutta to state a case as desired by it, the assessee has brought this appeal by special leave. The question for decision is whether any question of law arose from the order of the Tribunal which required the Tribunal to state the case for the opinion of the High Court.

2. The assessee is a registered firm o£ three partners Madanlal Bagaria, Bajranglal Bagaria and Sohanlal Bagaria each having a 1/3 rd share in the partnership. The partner are brothers. Its business is the o£ manufacture and sale of aluminium utensils. Upto the assess ment year 1962-63, the firm was making its sales direct to the customers. In the assessment year 1963-64 (the relevant previous year being 2012 R. N. 13-4-1963 to 1-4-1964) the assessee claimed to have paid Rupees 31,684/- to Messrs. Eastern Sales Corpn. as selling agency commission and claimed deduction of the same under Section 37 of the Indian Income-tax Act l961 (to be hereinafter referred to as the Act) as an item of expenditure laid out or expended wholly and exclusively for the purpose of the business. The Income-tax Of