( 1 ) AT the instance of the assessee, the Tribunal, Allahabad, has referred the following three questions of law under Section 256 (1) of the IT Act, 1961 (hereinafter referred to as "the Act"), for opinion to this Court: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the supplementary partnership deed dt. 25th Jan. , 1973, was not a genuine document till 27th Nov. , 1980? 2. Whether the Tribunal was legally correct in holding that there was no defect in the partnership deed dt. 19th Jan. , 1973, in terms of Section 185 (2) of the Act? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in holding that the provisions of Sub-section (1) of Section 186 of the Act were applicable to the case?"

( 2 ) BRIEFLY stated, the facts giving rise to the present reference are as follows : the present reference relates to the asst. yrs. 1973-74 to 1977-78. The applicant is a firm. It has been constituted under a partnership deed dt. 19th Jan. , 1973, and consists of six partners, namely, Hazi Jalaluddin, Ziauddin, Salahuddin, Alauddin, Mohd. Ansari and Km. Fatima khatoon