K.S.Hegde, J.

(1) THIS is an appeal by. certificate. It arises from the decision of the Calcutta High court in a reference under S. 66(1) of the Indian Income-tax Act, 1922 (to be hereinafter referred to as the "Act"). Three questions of law were referred to the High court for ascertaining its opinion. Those questions are:

"(1) Whether, in view of the fact that the tribunals order dated 22/07/1964, was an interlocutory order, the tribunal was competent to entertain an application purported to be under S. 66(1) of tho Indian Income-tax Act, 1922, in respect of such order?

(2) If the answer to question no. 1 above be in the affirmative, whether, on the facts and in the circumstances of the case, the Tribunal exercised its discretion judicially in not allowing the applicants petition for raising the additional grounds?

(3) Whether, on the facts and in the circumstances of the case the tribunal erred in dismissing the appeal summarily on the grounds stated in its appellate order dated 3/09/1964?"

(2) THE: High court answered the first question in favour of the assessee and came to the conclusion that it was unnecessary to answer the remaining two q