R. K. GULATI, J. ( 1 ) HAVING heard learned counsel for the parties, we are satisfied that the following two questions of law arise out of the order of the Income-tax Appellate Tribunal: " (1) Whether the Tribunal was justified in law in directing adoption of the status as that of hindu undivided family ? (2) Whether the finding of the Tribunal is not contrary to the findings recorded in the case of shri Shyam Lal (I. T. A. No. 2485 (Delhi) 79 dated 16-1-1960) of which this group is an off-shoot and Shri Brahma Swarup and Sons in I. T. A. Nos. 1112 and 1113 (Delhi) 1977-78 dated 24-11-1978 holding that members of the group would hold the property falling to their shares as tenants-in-common ?" ( 2 ) THE Income-tax Appellate Tribunal (Delhi Bench "c"), Delhi, is directed to draw up a statement of the case and refer the aforementioned questions of law to this court for its opinion. ( 3 ) THIS application is, accordingly, allowed. There shall be no order as to costs. .