(Appeal by special leave from the judgment and order, dated April 23, 1999 of the Allahabad High Court in I.T.A. No.42 of 1997).

Income‑tax‑‑‑

‑‑‑‑Reference‑‑‑Question of law‑‑‑Immovable property‑‑‑Transfer‑‑‑Whether can be effected by passing book entries‑‑‑Indian Income Tax Act, 1961, 5.256.

The question whether by passing book entries showing sale of "Malba" the ownership of the godowns of the assessee could in law be claimed to have been transferred is a question of law.

K.N. Rawal, Additional Solicitor‑General of India (Ranbir Chandra, Rekha Pandey and Ms. Sushma Suri, Advocates with him) for Appellant.

ORDER

Delay condoned.

Leave granted.

The respondent has been served but has not chosen to put in an appearance.

The High Court declined, by the order under challenge, to call upon the Tribunal to refer to it for consideration the following question:

"(a)Whether by passing book entries showing sale of 'Malba' to Smt. Mansa Devi Mittal, the ownership of the godowns could in law be claimed to have been transferred to her?"

We are of the view that a question of law does arise and that the reference should have been called for, particularly having regard to the fact that the identical question is pending before the High Court in relation to an earlier year.

The order under challenge is, therefore, set aside and the Tribunal is directed to refer the question quoted above to the High Court for consideration, after drawing up a statement of case.

The appeal is allowed accordingly. No order as to costs.

M.B.A./1039/FC Appeal allowed.