K.S.Hegde, J.

(1) CIVIL Nos. 1956-57 of 1969 by certificates have become infructuous as the certificates on the strength of which those appeals were brought were not properly issued. To get over that difficulty, the Commissioner of Income-tax applied for and obtained special leave to appeal against the judgment of the High court of Assam and Nagaland. The appeals filed on the basis of the special leave granted are Civil Nos. 1426 and 1427 of 1971. At present we are only concerned with those appeals

(2) THE judgment under appeal is one rendered in a reference under Section 66(1) of the Indian Income Tax Act ,1922 (to be hereinafter called the Act). The Income Tax Appellate tribunal after staling the case referred the following six questions for the opinion of the High court :

"1. Whether on the facts and in the circumstances of the case and upon a true interpretation of the provisions of the Second proviso to Section 34(3), the assessment for the year 1955-56 on the applicant Hindu undivided family made on 6/02/1961, pursuant to an order under S. 27, cancelling the assessment of Shri S. M. Saharia, as an individual, was barred by limitation?

2. Wh