(1.) The learned Tribunal had referred the following questions for consideration of this Court:
(2.) Whether on the facts and in the circumstances of the case, the Tribunal was right in upholding the reopening of the assessment under Section 17(1)(a)
(3.) Whether on the facts and in the circumstances of the case, theTribunal was right in upholding and approving the directions of the CWT(A) in the context of qualification of the value of the right referred to in question No. 1 above