P. B. MUKHARJI, C. J.

( 1 ) THE Tribunal has referred in this income-tax reference under Section 256 (1) of the Income-tax Act, 1961, the following question for decision by this court:"whether, on the facts and in the circumstances of the case and on the interpretation of Sections 22 and 23 of the Income-tax Act, 1961, the Tribunal was right in holding that in computing the income from property the bona fide annual value of the property at 3, Gun Foundry Road, Calcutta, has not to be taken and in disallowing the vacancy remission and other deductions in respect of the aforesaid property ? "even though the words of the question are not as clear as they could and should be, it is plain what the question asks. The question is whether there is an annual value of premises No. 3, Gun Foundry Road, Calcutta, and whether it is to be taken into account under Section 22 of the Income-tax Act, 1961. The Tribunal has held that such a property is outside the scope of Section 22 of the Act. The second part of the question is also plain and that is whether the Tribunal was right in disallowing the vacancy remission and other deductions in respect of the said property. It would have been better i

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