The following question:, of law are referred to us under Section 66 (1) of the Income-tax Act, 1922, by the Income-tax Appellate Tribunal, 'A' Bench Calcutta:-

"(i) Whether, on the facts and in the circumstances of the case and on a correct interpretation of the partnership deed dated 25-2-1953, the Tribunal was justified in law in holding:

(a) that Sm. Tribeni Debi was a partner in a representative capacity;

(b) that the minor, Sri Gobindram Bajaj was not made full-fledged partner who had been made liable for losses also;

(c) that Sm. Tribeni Debi was not a part­ner in a dual capacity and as such the deed of partnership was not invalid;

(d) that Sm. Tribeni Debi and her minor son, Sri Gobindram Bajaj, had not been made partners jointly and that their indivi­dual snares were not required to be specifi­ed?

(ii) Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the assessee firm constituted under the deed of partner ship dated 25-2-1953 was entitled to registration and in setting aside the orders of the Commissioner under Section 33-B of the Indian Income-tax Act, 1922?

(iii) Whether, on the facts and in the, circumstanc