R.R. Rastogi, J.

1. THIS is a reference under Section 66(1) of the Indian I.T. Act, 1922 (hereinafter referred to as "the Act"). The Income-tax Appellate Tribunal, Delhi Bench-A, has stated a case and referred the following three questions to this court for its opinion :

"1. Whether, on the facts and in the circumstances of the case, and having regard to the agreement dated March 22, 1943, the Hon'ble High Court's order in Suit No. 2 of 1962, dated August 24, 1967, and the judgment dated January 22, 1962, in Suit No. 95 of 1953 of the civil judge, Moradabad, the Tribunal was legally correct in holding that the allowance paid to Rani Amrit Kunwar and Rani Jai Devi were dependent on obligation arising from family custom and usage, from the provisions of Hindu law and from the provisions of the U.P. Zamindari Estate Act ?

2. Whether, on the facts and in the circumstances of the case, and having regard to the documents mentioned in question No. (1) above, the Tribunal was legally correct in holding that the maintenance allowance to Raj Kumari Laxmi Devi and Raj Kumari Inder Mohini were by virtue of a family custom and they also partake of the nature of an overriding allowance ?

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