Suhas Chandra Sen, J. - (1.) The following three questions of law have been referred by the Tribunal under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act") : "1. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law in holding that a mistake apparent from the record has crept in the order of the Tribunal dated August 23, 1975, and in that view setting aside the said order and in directing the Income-tax Officer, Hyderabad, to make an enquiry in the matter and to decide the includibility or otherwise of the amount in question in the total income of the assessee ?
(2.) Whether, on the facts and in the circumstances of the case, the Tribunal by its order dated April 9, 1976, reviewed the order dated August 23, 1975, and whether the order dated April 9, 1976, is without jurisdiction, illegal or void ?
(3.) Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in allowing the miscellaneous application of the assessee and in setting aside the order of the Appellate Assistant Commissioner on the point of inclusion of the agricultural income of Rs. 59,375 in the total income of the assessee and in directing the Income-tax Officer to decide the matter afresh after hearing the parties ?" 2. The assessment year involved is 1970-71 for which the relevant accounting year is the year ending on August 31, 1969. 3. Originally, the dispute before the Tribunal was about includibility of the income from a trust known as Lal Bagh Trust and the income of the assessee's wife in his assessment. The Tribunal, following its earlier decision, directed the sums to be included in the assessment of the assessee.;