1. ' The notice on the special leave petition stated that it was limited to question No,4 and that the matter might be disposed of at the special leave petition stage by remanding to the High Court the consideration of that question. The respondent has been served but has not chosen to put in an appearance.
2. ' Question No,4 reads thus: "Whether, the Appellate Tribunal is right' in law and on facts in directing the Assessing Officer to allow depreciation on guest house building and other assets?"
3. ' The appellant wanted the High Court to direct the Tribunal to refer four questions to it for consideration. The High Court answered the first two questions, although the application was only to ask it to require the Tribunal to refer those questions to it. In so far as questions Nos.3 and 4 were concerned, the High Court said that they were not required to be referred in the facts and circumstances of the case. What those facts and circumstances were, is not clear from the impugned order.
4. ' Question No,4 does raise an issue of law and the High Court ought to have called upon the Tribunal to refer its question to it for decision.
5. ' Accordingly, the appeal is allowed. The order under appeal is set aside in so far as it relates to question No,4. The Tribunal shall now draw up a statement of case and refer to the High Court the said question for decision.
6. ' No order as to costs.