Uday Sinha, J.

1. These are consolidated references under Sec.256(1) of the Income-tax Act, 1961. Some questions have been referred to us at the instance of the Revenue and others at the instance of the assessee. The following questions have been referred at the instance of the Revenue :

"(1) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the proceedings under Sec.147(a) were not valid ?

(2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in cancelling the proceedings on the ground that the proceedings have been initiated under Sec.147(a) and not under Sec.147(b)?

(3) Whether, on the facts and in the circumstances, the Tribunal was justified in cancelling the order under Sec.154 of the Income-tax Act ?"

2. The questions referred to us at the instance of the assessee are the following:

"(1) Whether on an appeal by the Hindu undivided family, the Appellate Assistant Commissioner was competent to give a finding and direction to assess the individual so as to lift the bar of limitation under Sec.34(1) and proviso?

(2) Whether the Tribunal was right in holding that action under Sec.147(b