TMI Blog1934 (9) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... that having regard to the construction of two documents,' the business in respect of which he was assessed was, as between himself and his son, a Hindu joint family business. His contention is that the effect of the two documents is to show that he acquired his share in the business from his own father by a surrender of his interest in certain ancestral immovable property, and that in that way his interest in this business is the interest of a joint Hindu family. The Income Tax Officer in the first instance, and the Assistant Commissioner on appeal, rejected the claim of the assessee, as I understand it, mainly on the ground that they considered these two documents illusory, and that no Hindu joint family existed. That no doubt, is a qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R ARTHUR PAGE, C. J. , who delivered the leading judgment, expressed the view that in a reference under Section 66 (2) the Commissioner has to state sufficient facts to raise the specific question of law which in the view of the assessee arises, that the ambit of Section 66 (3) is not wider than that of Section 66 (2), and that in a reference under Section 66 (3) the Court has seisin only of such questions of law as have been raised before the Commissioner and upon which the Commissioner has expressed his opinion. With great deference to SIR ARTHUR PAGE, I am not prepared to accept that view, which seems to me to restrict the powers of the Court in a manner unauthorized by the Act.( Under Section 66 (2), the assessee is not required to form ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it ought to indicate to the Commissioner what those questions are, though the actual framing of the questions rests with the Commissioner. But the Court under sub-section (3) is no more limited than was the Commissioner finder sub-section (2) to the precise questions formulated by the assesses. In the present case, if the view of the Rangoon Court is right; we must either refuse to direct the Commissioner to raise questions of law which in our view do arise, or direct the Commissioner to raise the questions which the assessee suggested and which may have meant something to him but are unintelligible to a lawyer. SIR ARTHUR PAGE, thinks that on cur- interpretation of the Act the assessee may raise frivolous questions before the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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