( 1 ) THIS is a consolidated Reference under Section 66 (1) of the Income-tax Act at the instance of the assesses in respect of three assessment years 1944-45, 1945-46 and 1946-47 where the following question has been referred:"whether on the facts and in the circumstances at-the case the Tribunal was justified In not admitting the appeals filed by the assesses in respect of the revision of its assessments for the assessment year 1944-45, 1945-46 and 1946-47". In other words, whether the order passed by the Income-tax Officer revising the original assessment as directed--by the Appellate Tribunal would partake the character of procedural law only I. e. whether the appellant had no substantive right to prefer the appeal under Section 30 of the Act

( 2 ) THE facts material for the purpose of the reference are: The applicant-firm Messrs. Kooka Sidhwa and Company, Calcutta, is the Managing Agent of limited concern, viz. , the Globe Theatres Ltd. , Calcutta. Under the terms of the agreement of the Managing Agency, Kooks Company was entitled to a remuneration of Rs. 1,000/- per month and 10% of the net profits. On August 17, 1942, the Globe Theatres Ltd. passed a special