(1.) The Tribunal has referred the following questions of law under Section 256(1) of the Income-tax Act, 1961 :
(2.) The questions, at the instance of the assessee, arising out of Income-tax Appeal No. 1298/(Cal) of 1983 filed by the assessee are :
(3.) The question, at the instance of the Department, arising out of Income-tax Appeal No. 1575/(Cal) of 1983 filed by the Department is :