Judgment

HEGDE, J.:- This is an appeal special leave. It is directed against the decision of the High Court of Assam and Nagaland rejecting the Commissioner s application under Section 66 (2) of the Indian Income Tax Act, 1922.

2. The Tribunal allowed the appeal of the assessee and set aside the assessments made on him on the ground that the assessee, which is an association of persons, had not made any illegal profits, but the illegal profits were made by two of the three members of that association. Aggrieved by that decision, the Commissioner requested the Tribunal to submit to the High Court for its opinion three questions of law, namely :

"(1) Whether on the facts and the circumstances of the case the assessment dated 22-10-62 for the year 1945-46 was validly made in consequence of or to give effect to any finding or direction contained in Income Tax Appellate Tribunal s orders dated 10-11-60 u/s 34 (3) proviso 2 of the Income Tax Act, 1922 and as such the assessment in question was not barred by limitation ?

(2) Whether on the facts and in the circumstances of the case the assessment dated 22-10-62 was rightly made under the provisions of S. 44 of the Indian Income Tax Act, 1922