Deb, J. - (1.) This is an application under Section 256(2) of the I.T. Act, 1961. The asscssee has framed the following question in his petition : "Whether, on the facts and in the circumstances of the case, the reopening of the assessment under Section 147(a) was legal and valid ?"
(2.) The aforesaid question was decided against the assessee in an earlier proceeding under Article 226 of the Constitution.
(3.) The Tribunal has dismissed the appeal filed by the assessee by following the said judgment of this court and has also rejected the application filed by the assessee under Section 256(1) of the Act.;