JUDGMENT

The questions referred by the Tribunal to this Court are printed at page 5 of the paper-book. Having given our thought to them we are of opinion that question No. (2) really does not raise any question of law and that the only point to be considered by us is what is contained in question No. (1). That question is :-

"Whether the scheme of Income Tax Act, particularly the provisions contained in Section 14(2)(a), 23(5)(a) and their proviso to Section 30(1), Income Tax, are such as to bar the assessment of a partner in regard to his share of profits in a partnership business one of the partners of which had been subjected to assessment within the jurisdiction of an Income Tax Officer of a different circle ?"

The assessees in this case were a partner in two forests, one known as the Bandal and the other as Kankai forest. Their share in the former was ten out of sixteen annas and in the latter one-half. There is no dispute in this case with regard to the latter forest, Kankai. The point referred to is confined only to the Bandal forest. The assessment made by the Income Tax Officer was u/s 23(3) of the Act, the profits found being Rs. 20,000. This amount was reduced by the Tribun