Judgment 1. HAVING heard, counsel for the applicant, we are of the opinion that the following question of law as reframed by us with reference to question No. (e) arises out of the appellate order of the Tribunal : "Whether there was any material in support of the finding that the asses-see had carried on plastic business during the relevant assessment year ?" 2. NO other statable question of law arises out of the appellate order of the Tribunal. This application is accordingly allowed in part to this extent that the Income-tax Appellate Tribunal, Allahabad, is directed to draw up a statement of the case and refer the aforesaid question of law to this court for its opinion. The application in regard to the other questions is dismissed. 3. THERE shall be no order as to costs.