Y.R. Meena, J. - (1.) On an application under Section 256(2), this court has directed the Income-tax Tribunal to refer the following questions, set out at page 7, for the opinion of this court : "1. Whether, on the facts and in the circumstances of the case, the estimate of advance tax filed by the assessee under Section 212(3A) of the Income-tax Act, 1961, filed on December 15, 1977, is a valid estimate in law ?"
(2.) Whether, on the facts and in the circumstances of the case, the order dated May 25, 1977, passed under Section 210 of the Income-tax Act, 1961, is valid in law ?
(3.) Whether in arriving at the conclusion and finding the Tribunal has ignored any relevant material or has relied on irrelevant material and whether such conclusion and finding is otherwise unreasonable and perverse ?;