MAHAJAN, J.

1. This is a petition by the department under section 66(2) of the Income-tax Act. We are asked to issue a mandamus to the Income-tax Tribunal, Delhi Bench, requiring it to state the following three questions of law for our opinion :

"(1) Whether the Tribunal was justified in law in accepting the appeal without deciding the other grounds on which the Income-tax Officer and the Appellate Assistant Commissioner of Income-tax had rejected the application for registration ?

(2) Whether the Tribunal has not misunderstood the ground relating to division of profits on which the Income-tax Officer and the Appellate Assistant Commissioner of Income-tax rejected the application for registration ?

(3) Whether there is any material for the finding that the partners decided to estimate the divisible profits which estimate was arrived at and the divisible sum so determined was divided amongst the partners ?"

2. The Income-tax Appellate Tribunal on being moved, in the first instance, for the purpose refused to state these questions on the ground that the only question argued before it was one of fact from which no question of law arose. It was further observed by the Tribunal