( 1 ) THIS reference relates to a re-assessment under Section 34, Indian Income-tax Act and comprises two points taken by the assessee, one of which seeks to make out that the entire re-assessment proceedings were without jurisdiction and the other of which seeks to make out that, in any event, the income brought to tax under the re-assessment was not taxable. The contention in the first case is that the Income-tax Officer had no "definite information" on which he could legally proceed under Section 34. In the second case, it is that the income concerned, is agricultural income.

( 2 ) BEFORE dealing with the reference on the merits, it is necessary to dispose of a preliminary point. Section 66 (1), Income-tax Act provides that the Commissioner or the assessee may, by an application made within a certain time, require the Appellate Tribunal to refer to the High Court any question of law arising out of its order and further provides that "the Appellate Tribunal shall, within ninety days of the receipt of such application, draw up a statement of the case and refer it to the High Court. " in the present case the reference was not made within ninety days from the r