Satyanarayana Rao, J.-Under section 68(1) of the Indian Income-tax Act the Appellate Tribunal referred to this Court two questions for decision; They are:

(1) Whether on the facts and in the circumstances of the case the assessee is entitled to claim registration as a firm under section 26-A of the Indian Income-tax Act on the basis of the Partnership deed, dated 21st August, 1942, and or on the deed of family arrangement dated 7lh August, 1942 and or the deed, dated 24th March, 1948.

(2) Whether on the facts and in the circumstances of the case, the provisions of section 9(3) of the Act are attracted to the income from property.

We may at once point out that question 2 arises only out of the assessment and does not arise out of the order under section 26-A of the Act. The reference that was sought for was only against the order under section 26-A and not against the assessment order. Therefore question No. 2 should not have been referred by the Appellate Tribunal to this Court. The argument was therefore confined before us to question No. 1 alone. It is that question which we have to answer as arising out of the appellate order of the Tribunal.

One S. Vincent executed a will on the 4t

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