( 1 ) THERE are two references before us relating to the assessment of the same assessee for the same assessment year and both at the instance of the assessee, the Calcutta Insurance Ltd. Reference no. 2 of 1946 was made by the Tribunal under Section 66 (l), Income-tax Act, and comprises two questions of law. The application on which the reference was made formulated nine questions, but with regard to seven of them, the Tribunal refused to state a case on the ground either that no question of law arose or that the question was based on an incorrect statement of facts. Thereupon, the company moved this Court under Section 66 (2) of the Act and obtained a direction to the Tribunal to state a case on six of the seven questions, one of which was slightly re-cast. Reference No. 4 of 1947 was made in accordance with that direction. In making that reference, the Tribunal did not submit a fresh 'statement of the ease'. , as the facts relating to the further questions directed to be referred were all to be found in the original statement.

( 2 ) I have had occasion to comment in the past and find it necessary to comment again on the form in which the Tribunal is often foun