1. In this case certain assessees applied to the Court under Sub-section (3), Section 66, Income-tax Act 1922, for an order directing the Commissioner of Income-tax to state a case for the opinion of the Court. The application made to the Commissioner of Income-tax appears to have raised in a somewhat complicated and contentious form various questions which apparently include allegations of fact which the Commissioner of Income-tax disputes and which overlap to some extent; but the real question for determination is whether the assesses are entitled to be treated for income-tax purposes as a Hindu undivided family. The Commissioner of Income-tax is of opinion that they are not so entitled and that they must be treated as an unregistered firm. We direct that the present Rule be made absolute on that question, namely, whether or not the assessees are entitled to be treated for income-tax purposes as a Hindu undivided family. That is the sole question which we require the Commissioner of Income-tax to state for our opinion.
2. I desire to point out that in these cases it is the duty of the Commissioner of Income-tax to find all the relevant facts. When a case stated comes before this Court, the Court expects to find all such facts stated in the letter of reference as, would enable the Court to decide the question referred to it. It is quite true; that the Commissioner of Income tax is required also to give his opinion. He is not merely required to state the questions of law and give his opinion; he is required above all things to state the facts upon which the questions of law must be decided. I trust, therefore, that when this matter comes before the Court again there will be such findings of fact as will enable the Court to apply the law.
3. The Rule is made absolute in the sense which I have stated.
4. Liberty to amend the petition to put in order.
C.C. Ghose, J.
5. I agree.
6. I agree.