- (1.) THE Registry has pointed out that there was a typographical mistake about the question referred for the opinion of this court as, by mistake, instead of one-referred question, we had recorded in our order dated December 15, 1988, that there were five questions that had been referred. Since there is an apparent mistake on the record in this behalf, the case was posted for rehearing.
(2.) COUNSEL for the parties appearing are agreed that there is a typographical mistake in our order dated December 15, 1988. Accordingly, we recall that order and proceed to pass a fresh order to correct the mistake.
(3.) FOR the assessment years 1969-70 to 1974-75, the Income-tax Appellate Tribunal, Chandigarh, has referred the following common question for opinion of this court: "whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the Income-tax Officer had afforded the assessee an opportunity under Section 186 (2) as required under law before cancellation of registration ?";