JUDGMENT

Hegde, J. - In this appeal by special leave the assessee-appellant prays that this Court may be pleased to direct the Income Tax Appellate Tribunal Bombay Bench 'B' to state a case and submit the three questions of law set out in the special leave application. But at the time of hearing Mr. S.T. Desai, learned counsel for the department informed us that he is pressing the appeal only in respect of one question of law and that question is :

"Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was competent to rectify its order dated 29th April, 1966 in respect of the assessment year 1960-61 in regard to the sum of Rs. 1,65,718/- being the amount paid by the assessee as consultation fees".

We may mention at this stage that this is the only question the Department asked the Tribunal to submit to the High Court and that is also the question that it wanted the High Court to call upon the Tribunal to submit to it after stating a case.

2. The Tribunal refused to state a case on the ground that its findings are findings of fact and from its order no question of law arose for decision. When the assessee moved the High Court praying that it m