Thereafter the Income tax Appellate Tribunal stated a case to the High Court under section 66(2) of the Indian Income tax Act, 1922 on the following questions of law: "R. A. NO. 779 which relates to the assessment year 1944 45: (1) Whether on the facts and in the circumstances of the case, in respect of the assessment year 1944 45, the assessment made on the assessee in the status of a Hindu undivided family in respect of income received by him as Receiver could be justified notwithstanding the provisions of section 41 of the Act ? (2) Whether, on the facts and in the circumstances of the case, the assessment of the entire income of Rs. 1,09,613 in the hands of the assessee is valid in the face of the compromise memo, dated 7 9 1945 approved by the Court? (3) Whether, on the facts and in the circumstances of the case, the assessee is not entitled to set off Rs. 1,15,000 being the amount paid to the minors for releasing their fights in the property from out of the amount received from the mill ? R.A. No. 780 which relates to assessment year 1945 46: (1) Whether on the facts and in the circumstances of the case, the assessment made under section 34 of the Act is valid in law ? (2) Whether on the facts and in the circumstances of the case, in respect of the assessment year 1945 46, 730 the assessment on the assessee in the status of a Hindu undivided family in respect of the income received by him as Receiver could be justified notwithstanding the provisions of Section 41 of the Act ? (3) Whether, on the facts and in the circumstances of the case, the assessment of the entire income of Rs. 31,087 in the hands of the assessee is valid in the face of the compromise memo, dated 7 9 1945 approved by the Court ? (4) Whether, on the facts and in the circumstances of the case, the assessee is not entitled to set off Rs. 1,15,000 being the amount paid to the minors for releasing their rights in the property from out of the amount received from the mill ? R.A. No. 781 which relates to assessment year 1946 47: (1) Whether, on the facts and in the circumstances of the case, in respect of the assessment year 1946 47 the assessment on the assessee in the status of a Hindu undivided family in respect of income received by him as Receiver could be justified, notwithstanding the provisions of section 41 of the Act ? (2) Whether, on the facts and in the circumstances of the case, the assessment of the entire income of Rs. 4,775 in the hands of the assessee is valid in the face of the compromise memo, dated 7 9 1945 approved by the Court ? (3) Whether on the facts and in the circumstances of the case, the assessee is not entitled to set off Rs. 1,15,000 being the amount paid to the minors for releasing their right in the property from out of the amount received from the Mill ?; ' The Appellate Tribunal pointed out in the statement of the case that question No. 1 in R.A. No. 780 for the assessment year 1945 46 pertained to the earlier assessment year 1944 45 in R.A. No. 779 and also that question No. 2 in R.A. No. 780 and R.A. No. 779 for the assessment year 1945 46 and the corresponding excess profits tax assessment did not arise in that year but pertained to the earlier assessment year 1944 45 in R.A. No. 779 and the corresponding excess profits tax assessment in R.A. No. 782.