( 1 ) SINCE common questions of law and facts are involved in these cases, they are disposed of by this common order.

( 2 ) THESE seven references are made by the Income-tax Appellate tribunal, Bangalore Bench, under the Wealth-tax Act, 1957. The relevant assessment years are 1959-60 to 1965-66.

( 3 ) ON 26-4-65, the assessee made a voluntary disclosure before the commissioner of Income-tax, Mysore, Bangalore, declaring a total amount of Rs. 11,67,008 distributed over several previous years as his income which had not been disclosed in Ms returns before 1-3-65 and which had escaped assessment before that date. The said diclosure was made under sec. 68 of the Finance Act of 1965. On the basis of the said disclosure the assessee paid on 10-5-65, an amount of Rs. 7,00,205 being 60 per cent of the disclosed amount. Thereafter, the Wealth-tax Officer issued notices under sec. 17 of the Wealth-tax Aot, in respect of the assessment years 1958-59 to 1964-65 on the basis of the. information furnished by the assessee in the statement accompanying the disclosure made by him on 26-4-65. During the assessment years 1958/59 to 1964-65, the assesses had not filed any return of w