DEEP CHAND KOTHARI Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS is a reference under Section 256(2) of the Income-tax Act, 1961, by the Income-tax Appellate Tribunal, Rajasthan, Jaipur Bench, Jaipur, at the instance of the assessee for answering the following questions of law, namely ;

(2.) WHETHER, on the facts and in the circumstances of the case, the Tribunal was right in holding that in order to go into the question of jurisdiction, the authorities below will have to find out facts in coming to the conclusion one way or the other and thereby not going into that question ?

(3.) WHETHER, on the facts and in the circumstances of the case, the question of the ownership of the Beawar property and share in the firm and their income for the assessment years up to and including the assessment year 1969-70 have been finally settled and could not be reopened in any of the proceedings under the Act ?"