On September 18, 1956, the Commissioner of Income tax applied to the Punjab High Court under section 66(2) of the Indian Income tax Act for an order directing the Tribunal to refer the aforesaid questions to the High Court, At the hearing of the application before the High Court, Counsel for the Commissioner of Income tax gave up questions Nos. 2 and 4, and submitted that the following two questions of law arose for decision : "(a) is there any material on the record to support the finding that Gosain Chander Bhan was the real partner of the assessee firm and is not a partner in a representative capacity representing all the partners of Gosain Chander Bhan and Company of Ferozepore, and (b) whether the present is a case of sub partnership to which the two cases referred to in the order by the Tribunal apply ?" By its order dated January 24, 1961, the High Court dismissed the application, and held that the questions of law were well settled.