R.B.Lal, J. - (1.) The Income-tax Appellate Tribunal, Allahabad Bench, has referred the following questions under Section 256(2) of the I.T. Act, 1961 (briefly " the Act "), for the opinion of this court: " 1. Whether, on the facts and in the circumstances of the case, was the Tribunal legally correct in holding that the Explanation to Section 271(1)(c) could not be invoked even though it was canvassed by the departmental representative ?
(2.) Whether, on the facts and in the circumstances of the case, was the Tribunal legally correct in ignoring the Explanation to Section 271(1)(c) which formed part of the section ?
(3.) Whether, on the facts and in the circumstances of the case, in view of Section 139(1) read with Section 64(1)(ii) and footnote 2 of the prescribed form of return, was the assessee guilty of concealment of his income or furnishing inaccurate particulars of income in not showing the share income of his minor son, Pawan Kumar, from the firm in which the assessee was a partner ?;