SUHAS CHANDRA SEN, J.

( 1 ) AS no one was appearing on behalf of the assessee in this case, at our request Mr. R. N. Dutt appeared as amicus curiae. We are grateful for the assistance rendered by Mr. Dutt to the court in this case.

( 2 ) THIS reference application arises out of a consolidated order of the Tribunal disposing of the two appeals filed on behalf of the assessee-firm, M/s. N. Ch, R. Row and Co. , against the order passed by the AAC in the appeal filed by the said firm against the assessment for the assessment year 1963-64. One appeal (I. T. A. No. 2092 (Cal.) of 1969-70) was filed by one partner, Sri P. Jagannathan, and the other appeal (I. T. A. No. 7205 (Cal.) of 1969-70), was filed by Sri P. Bhaskara Rao claiming to be a partner of the said firm. It is necessary to mention here how two different appeals came to be filed on behalf of the assessee-firm against the same order of the AAC.

( 3 ) THE assessee-firm was registered under the I. T. Act and was carrying on business at Calcutta. The partners of the firm, according to the partnership deed, were N. Ch. R. Rao and P. Jagannathan. The return of the income of the firm for the assessment year 1963-64 was filed on 1

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