A.P. Misra, J. - (1.) BY means of the present applications under Section 256(2) of the Income-tax Act, 1961, the Revenue has sought for the following questions of law to be referred to this court : "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in placing reliance on the assessment order passed on a date subsequent to the date of order under Section 263 ? (2) If the answer to the above question is in the affirmative then, whether the Income-tax Appellate Tribunal was legally justified in not taking into consideration the subsequent facts ascertained on the basis of enquiries made subsequent to the date of the order under Section 263 which establish that the ladies had not earned any income at all and that the income belonged only to the assessee ? (3) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was correct in law in not upholding the order passed by the Commissioner of Income-tax under Section 263 of the Income-tax Act, 1961? "
(2.) HAVING heard learned counsel for the applicant and after going through the impugned order passed by the Tribunal, we find merit in the present applications. The present applications are, accordingly, allowed and the Income-tax Appellate Tribunal is directed to draw up a statement of the case with regard to the aforesaid questions of law and submit the same to this court for its decision.;