A Ltd., which carries on business both in India and Pakistan. Profits accrued to it both in India and Pakistan. The company declared dividend out of the above profits. In the case of Assessee 'A', the portion of the dividend attributable to the profits that accrued in Pakistan amounted to Rs. 2, 722 for the assessment year 1949-50. On May 20, 1952, the I.T.O. included B this sum of Rs. 2,722 in the' total income but held that no income tax or super-tax was payable in respect of this amount. The Income Tax Officer reopened the assessment of 1949·50 because Assessee 'A' was a shareholder in Industrial Corporation Ltd., and an order had been passed under s. 23A of the Indian Income Tax Act, 1922 (hereinafter referred to as the Act) in C · respect of this Corporation. As a result of this order, Rs. 579 was deemed to have accrued to him. But in his re-assessment order, dated January 17, 1955, the Income Tax Officer brought to chargii not only the said Rs. 579 but also the said sum of Rs. 2,722, i.e., the Pakistan portion of the dividend received D from Narandas Rajaram Ltd. The Appellate Assistant Commissioner upheld the assessment order both in respect of Rs. 579 and Rs. 2,722. The Appellate Tribunal also upheld the order. The Appellate Tribunal then referred the first three questions to· the High Court but refused to refer the following qlle.!tion:
