JUDGMENT

1. The Income-tax Appellate Tribunal, Lahore, has referred the following question of law to this Court :-

"Whether, in the circumstances of the case, the Tribunal rightly refused to entertain the additional grounds raised by the assessee in his application, dated the 24th May, 1947, when there was no appeal in the prescribed form, accompanied by the Tribunals fee, against the Appellate Assistant Commissioners later order, dated the 31st March, 1947".

2. The facts leading to the statement of the above question are succinctly stated in the statement of the case at page 3 of the paper book and may be conveniently reproduced here :

"Against the assessment proper for the charge year 1941-42 the assessee preferred an appeal to the Appellate Assistant Commissioner who decided certain issues finally by his order, dated the 28th June, 1946. As regards some other objections raised by the assessee, he called for a report from the Income-tax Officer. On receipt of the remand report, the Appellate Assistant Commissioner decided the remaining issues by his final order, dated the 31st March, 1947. In the meantime, however, the assessee preferred an appeal to the Tribunal against the Appellat