FALSHAW, J.

1. These are two petition by the Commissioner of Income-tax, Delhi, under Section 66(2) of the Income-tax Act asking this Court to require the Delhi Bench of the Income-tax Appellate Tribunal to state a case and refer certain questions to this court, the applications of the commissioner under Section 66(1) having been rejected by the Tribunal. Briefly the facts giving rise to the applications are that the respondent Bank, the Punjab National Bank Limited, had its head office at Lahore until towards the end of June, 1947, when the Bank shifted its head office to Delhi in view of the approaching partition of the Province of the Punjab. Prior to that the Bank had been for purposes of income-tax assessment within the sphere of the Income-tax Officer, E Ward, Lahore, who had dealt with the Banks assessments to income-tax for the years 1945-45 and 1945-46 on the March 28, 1945, and the August 19, 1946, respectively. The Bank had filed appeals against these orders both of which were decided by the appellate Assistant Commissioner by his orders dated October 25, 1946, and December 31, 1946, respectively. Although the Bank had partially succeeded in these appeals it was