JUDGMENT Om Prakash, J. - This is an application by the revenue u/s 256(2) of the income tax Act, 1961 ('the Act') that the Tribunal be directed to refer the two questions as stated in the application, said to be the questions of law, to the High Court for its opinion. This application came up for hearing before us on 19-1-1989 and then by the order dated 19-1-1989 we took the view that only question No. 2 as stated in the application was the question of law and we directed the Tribunal to draw up a statement of the case and refer the said question only for the opinion of this Court. However, the opposite party made an application to recall the order dated 19-1-1989 on the ground that the said order was passed without giving an opportunity to the opposite party of being heard. The contention of the opposite party was that the application be disposed of after hearing the opposite party. According to the contention of the opposite party, the name of its counsel was not printed in the cause-list and, therefore, he failed to appear on the date fixed, we cancelled the order dated 19-1-1989 and heard the learned counsels for the parties de novo on 9-2-1989 when the order dated 19-1-1989 was recalled to dispose of the application made u/s 256(2) afresh. We reiterate that the question No. 1 raised by the revenue is not the question of law. 2. Coming to the question No. 2 Shri Shakeel Ahmadji, the learned counsel for the opposite party, submitted that the same is misconceived, inasmuch as by the order dated 27-3-1987, the Tribunal had remanded the case to the ITO on the issue of brokerage without having allowed the same. We do not agree with his submission. From the aforesaid decision of the Tribunal, it is manifest that the Tribunal having relied on its earlier orders pertaining to the assessment years 1977-78 and 1978-79 treated the brokerage as business expenditure. Material finding of the Tribunal as given in the order dated 27-3-1987 is as follows: In brokerage also various details filed should be properly verified to decide the issue of brokerage allowance as business expenditure on the line of the order of the learned ITAT for the assessment years 1977-78 and 1978-79. Material finding of the Tribunal as given in the order dated 27-3-1987 is as follows: In brokerage also various details filed should be properly verified to decide the issue of brokerage allowance as business expenditure on the line of the order of the learned ITAT for the assessment years 1977-78 and 1978-79. It is indisputable that the brokerage was allowed treating the same as business expenditure by the Tribunal for the assessment years 1977-78 and 1978-79 and, therefore, the Tribunal gave the direction for the instant year to the assessing officer only to verify the details. So the case was remanded only to verify the details after giving a categorical finding that brokerage was allowable as business expenditure 'on the line of the orders of the Tribunal for the assessment years 1977-78 and 1978-79'. Thus, no option was given to the assessing officer to further dilate on the point whether the brokerage was allowable or not. The brokerage has to be allowed, as business expenditure by the assessing officer in the light of the Tribunal's finding and what the assessing officer can do is that after verification of the details either he can allow the full amount of brokerage that is, Rs. 14,055 as claimed by the assessee or less. The submission of the revenue is that the Tribunal has neither given reasoning in the order relating to the assessment years 1977-78 and 1978-79 nor in the order dated 27-3-1987 to allow the brokerage and, therefore, the question of law arises. 3. In our opinion, a question of law did arise from the finding of the Tribunal allowing the brokerage. However, question No. 2 requires to be reframed, as the amount precisely claimed by the assessee as brokerage was not allowed, but case was remanded to verify the details of brokerage. In our opinion, the following question of law does arise from the Tribunal's order dated 27-3-1987: Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the brokerage claimed by the assessee was allowable being in the nature of business expenditure? and we, therefore, direct the Tribunal to draw up a statement of the case and refer the above question to this Court for its opinion.