Derbyshire, C.J:— [after reciting the facts and, deciding the case on the merits] * * * * * We have something to say about the form of the question as originally suggested by the petitioner in this case. Two questions were rolled up in the form of one question. We have endeavoured to answer it in the light of the facts stated in this particular case. We think that, when questions are asked for our opinion, one question should be asked at a time; an attempt should not be made to combine two or more questions in the form of one question. Further, the questions should not be divorced from the facts of the particular case and should not be in the abstract, as is the case here.
Costello, J.:— I agree.
Attorney for assessee: M.N Sen.
Advocate for Income-tax Department: Ramesh Chandra Pal.
G.S