- (1.) NO one appears for the respondent. Heard learned counsel for the Revenue. In our opinion, the following two questions do arise from the order of the Tribunal which ought to be referred under Section 256(2) of the Income-tax Act, 1961 : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was in taw justified in holding that there should be two assessments in the case of the assessee ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was in law justified in not sustaining the order of the Commissioner of Income-tax passed under Section 263 of the Income-tax Act, 1961 ?"
(2.) THE Tribunal is directed to state the aforesaid questions. No costs.;