P. B. MUKHARJI, ACTG. C. J.

( 1 ) THESE are two income-tax references. One is Income-tax Reference No. 73 of 1964. The other is the Income-tax Reference No. 149 of 1964. They relate to the same parties. They raise common questions of fact and law. The Tribunal on its own referred one question under Section 66 (1) of the Income-tax Act, in the following terms :" (1) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in placing the burden of proof upon the department and excluding the income from Pakistan agricultural properties from the assessee's income ?"

( 2 ) THEREAFTER, upon an order by this court, the Tribunal was directed to refer the following three other questions to this court under Section 66 (2) of the Income-tax Act:" (a) Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that Section 25a of the Indian Income-tax Act, 1922, had no application in the present case? (b) If the answer to question No. 1 (i. e. , (a)) is in the negative, then, whether, on the facts and in the circumstances of the case, the Tribunal was right in placing the onus upon the department to prove that the agricultural in

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