The Appellate Tribunal confirmed the order of the Appellate Assistant Commissioner, 69 The Tribunal drew up a statement of case and submitted under section 66(1) of the Indian Income tax Act, the following ques tion for determination of the High Court of Madras: "Whether the assessments on the 'Association of persons ' for assessment years 1951 52 to 1956 57 are valid?" and declined to submit a statement ' of the case on five other questions, the first out of which alone is material in these appeals and need be set out: "Whether on the facts and in the circumstances of the case, there are any materials to hold the assessee as the principal officer of M.M. lpoh assessed in the status of an association of persons?" At the hearing of the reference on the principal question, the High Court on the application of the assessee proceeded to deal apparently without any objection from the Commissioner with the additional question which had not been referred by the Tribunal.