B.P.Jeevan Reddy, C.J. - (1.) In this reference made under Section 256(1) of the Income-tax Act, 1961, as many as eleven questions are stated, eight at the instance of the Revenue and three at the instance of the assessee. The questions referred at the instance of the Revenue are : "1. Whether, on the facts and in the circumstances of the case and on the input of the provisions of Sections 144A and 144B of the Income-tax Act, 1961, the Inspecting Assistant Commissioner was not competent to give directions to the Income-tax Officer in the manner he did ?
(2.) Whether, on the facts and in the circumstances of the case, the object Clause 2(h) of the deed of trust dated January 24,1944, is of charitable nature ?
(3.) Whether, on the facts and in the circumstances of the case, the donations made to other charitable trusts would be hit by the provisions of Section 11(3) of the Income-tax Act, 1961 ?;