- (1.) Delay in filing the respondent's appearance is condoned.
(2.) Leave granted.
(3.) These appeals arise on references to the High Court of Kerala (see , [2001]248ITR740(Ker) of questions of law under section 256(1) of the Income-tax Act, 1961. The High Court has come to the conclusion that it is not necessary for it to answer the questions but that the matter requires fresh consideration at the hands of the Tribunal, in view of what is stated, principally, in paragraph seven of its judgment.;