( 1 ) THIS is a Reference under Section 66 (1) of the Indian Income-tax Act, 1922. Four questions have been referred to us; we are, however, required to answer only the first and the fourth question as the other two questions have not been pressed at the hearing. The fourth question need not be answered in full, because the assessibility of the cash credits has not been questioned before us We, therefore, propose to answer the first question and a part of the fourth question in so far as the fourth question relates to the accessibility of the fixed deposits. The first question rung thus:"whether on the facts and in the circumstances of the case, the Income-tax Officer was justified in proceeding to reopen the assessment under Section 84 (1) (a) after Section 34 (la) had been introduced in the Indian Income-tax Act. "

( 2 ) THE fourth question is to the following effect:"whether on the facts and in the circumstances of the case, the cash credits and fixed deposits in question were assessable for the assessment year 1946-1947. "

( 3 ) THESE questions of law arose out of the order of the Appellate Tribunal, dated the 15th December, 1959, in Income-tax Appeal No. 9776. 1