1. The question raised in this case is whether Art.133 of the Constitution is attracted to a decision given by this Court under S.66(1) of the Indian Income - tax Act.

2. The Commissioner of Income - tax seeks to file an appeal to the Supreme Court against a decision of this Court answering a reference under S.66(1) against the Department on the following question.
"Whether on the facts and in the circumstances of this case the erstwhile family house properties have been partitioned among the four members in definite portions for the purpose of S.25A of the Indian Income - tax Act, 1922?"

3. Taking all the facts and circumstances of the case we reached the conclusion that a partition had taken place among the members of the assessee family and that the erstwhile family house properties had been partitioned among the four members in definite portions within the meaning of S.25A (1) of the Income - t