(1) THIS is a matter where, in our opinion, the four questions arising out of the order of the tribunal which are set out in the Judgment of the High court dated 6/09/1979, should have been referred to the High court for its opinion. We accordingly allow the appeal, set aside the Judgment of the High court and direct that these four questions shall be referred by the tribunal to the High court together with a statement of the case under S. 256(2) of the Income Tax Act, 1961. There will be no order as to costs of the appeal.