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1966 (1) TMI 20 - SC - Income Taxwhether there was a sub-partnership between the members of the Ferozepore firm in respect of the share of Gosain Chander Bhan is not material because assuming that there was no sub-partnership, the members of the Ferozepore firm did not become partners in the assessee-firm by virtue of the relevant clause in the deed dated June 14, 1952, or otherwise. We are, therefore, satisfied that no substantial question of law arises out of the order of the Appellate Tribunal. Counsel for the appellant submitted that as a question of law arose out of the order of the Tribunal, the High Court was bound to call for a statement of case. We are not inclined to accept this contention. Where, as in this case, the question of law is not substantial and the answer to the question is self-evident, the High Court is not bound to require the Tribunal to refer the question. In our opinion, the High Court in the exercise of its discretion under section 66(2) rightly rejected the appellant's application. Appeal dismissed.
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