R.K. Agrawal, J. - (1.) The Income-tax Appellate Tribunal, Allahabad in Income-tax Reference No. 177 of 1989, which relates to the assessment years 1979-80 and 1982-83 has referred the following question of law under Section 256(2) of the Income-tax Act, 1961, hereinafter referred to as "the Act": Whether under the facts and circumstances of the case the Income-tax Appellate Tribunal was justified in finding income of house property 64, Lajpatnagar, Varanasi, assessable in the assessee's hand ?
(2.) Whereas in I. T. R. No. 177 of 1991, which is at the instance of the Revenue and which relates to the assessment year 1983-84, the Income-tax Appellate Tribunal, Allahabad has referred the following question of law under Section 256(1) of the Act: Whether, on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was justified in holding that the income from the house property 64, Lajpat Nagar, Varanasi was assessable in the hands of Smt. Vimlawati Tandon, the wife of the assessee ?
(3.) As the two references relate to the same assessee, they were heard together and are being decided by a common order.;