COMMISSIONER OF INCOME TAX Vs. S C LAUL

JUDGEMENT

(1.) The following three questions of law have been referred by the Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act") :

(2.) Whether, on the facts and in the circumstances of the case, the Tribunal by its order dated April 9, 1976, reviewed the order dated August 23, 1975, and whether the order dated April 9, 1976, is without jurisdiction, illegal or void ?

(3.) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in allowing the miscellaneous application of the assessee and in setting aside the order of the Appellate Assistant Commissioner on the point of inclusion of the agricultural income of Rs. 59,375 in the total income of the assessee and in directing the Income-tax Officer to decide the matter afresh after hearing the parties ?"