1. These are two references made by the Income-Tax Appellate Tribunal under Section 66(1) of the Income-Tax Act relating to the assessment years 1964-55 and 1955-66. Originally, assessment was completed for those two years under Section 28(8) of the Act after allowing a registration of the assessee as a registered firm under Sec.26A of the Income-Tax Act. In connection with the assessment proceedings for the next three years, the Income-Tax Officer discovered certain discrepancies between the assessees operation through the Banking account and the assessees relationship under the registered Partnership deed and refused therefore the renewal of registration of the assessees firm under Sec.26A. Subsequent to that, an order was passed under Rule 6B cancelling the registration of the firm in respect of assessment years 1954-55 and 1955-56. Thereupon, notice under Sec.34 was issued to the assessee for reopening the assessment for those two years and, after compliance by the assessee, the assessments were made. Against those assessments, the assessee went in appeal to the Appellate Assistant Commissioner and failing there, before the Appellate Tribunal. Before both those authorit