(1.) These references are under Section 66(2), Income-Tax Act. As the questions involved in these cases are common, they will be dealt with by this judgment. (2) The following four questions were framed by this Court at the instance of the assessee, and the Tribunal has stated the case in regard to those questions.
(2.) Whether in the facts and circumstances of the case the receipts from Kharagpur forest are agricultural income?
(3.) Whether the interest receipts from Babuana and Dayana grantees are agricultural income?