At the instance of the Commissioner Income tax, Bihar, the following question was referred by the Tribunal to the High Court: "Whether on the facts and circumstances of the case the Tribunal was justified in holding that the provisions of section 23A of the Income tax Act were not applicable to the assessee company for the assessment years 1953 54 and 1954 55" ? The High Court by its order of December 9, 1965, in view of two decisions of this Court, namely, Raghuvanshi Mills Ltd. vs Commissioner of Income tax, Bombay,(l) decided on December 7, 1960 and Commissioner of Income tax Bombay vs Jubilee Mills Ltd.(2) Bombay, decided on September 1, 1962, directed the Tribunal to submit a supplementary statement of case to it: "Whether bearing in mind the principles laid down by the Supreme Court in Raghuvanshi Mills Ltd. vs Commissioner of Income tax (41 Income Tax Reports 613) and Commissioner of Income tax, Bombay City vs Jubilee Mills Ltd. (48 Income Tax Reports 9) Shrimati Rama Jain and Sri Ashok Kumar Jain, or either of them could be safely taken to have acted in concert with Sri section P. Jain during the years in question, in respect of the affairs of the assessee company" ? (1) ; (2) [1963] Supp. 1 S.C.R. 83. 402 The High Court also directed that "the Tribunal may take additional evidence, if it considers it necessary to enable it to state the supplementary case as directed above".