Interpretation of "concern" under income-tax law treated as a referable question of law for Tribunal reference.

The High Court treated the proposed interpretation of the word "concern" in section 13(3)(e) of the Income-tax Act, 1961 as a question of law. Because the issue had already been argued before the Tribunal and was linked with other questions previously referred, the Court found it appropriate to require a reference under section 256(2). The Tribunal was directed to state the case and refer the question to the Court.

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Issues: Whether the Revenue was entitled to a direction under section 256(2) of the Income-tax Act, 1961, requiring the Tribunal to refer the proposed question concerning the meaning of the word "concern" in section 13(3)(e) of the Income-tax Act, 1961.

Analysis: The question had been argued before the Tribunal and answered by it. The Court found that it was a question of law, that it was connected with other questions already referred, and that it was proper to direct a reference.

Conclusion: The application was allowed and the Tribunal was directed to state the case and refer the question to the Court.

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