1927 (12) TMI 9

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....s case certain assessees applied to the Court under Sub-section (3), Section 66, Income Tax Act 1922, for an order directing the Commissioner of Income Tax to state a case for the opinion of the Court. The application made to the Commissioner of Income Tax appears to have raised in a somewhat complicated and contentious form various questions which apparently include allegations of fact which the ....

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.... the Court expects to find all such facts stated in the letter of reference as, would enable the Court to decide the question referred to it. It is quite true; that the Commissioner of Income tax is required also to give his opinion. He is not merely required to state the questions of law and give his opinion; he is required above all things to state the facts upon which the questions of law must ....