At the instance of Anderson the following questions were referred by the Tribunal to the High Court of Bombay under section 66(1) of the Income tax Act: 1/SCI/64 38 594 "(1)Whether in the facts and in the circumstances of the case the assessment made on Mr. James Anderson, Administrator to the estate in India of Mr. Henry Gannon (deceased) is valid in law? If the above question is answered in the affirmative (2 ) whether in the facts and in the circumstances of the case the dividends of Rs. 61,051 and "Rs. 3,73,099 deemed to have been distributed on 26th May 1947 and 22nd December 1947 respectively under section 23A of the Income tax Act were assessable in the hands of the applicant?" The High Court answered the first question in the negative and declined to answer the second question.