( 1 ) IN these two cases, at the instance of assessee the following question has been referred for the opinion of this Court under Section 256 (1) of the Income-tax Act, 1961 (in short the Act) by the Income-tax Appellate Tribunal, Delhi Bench-C (in short the Tribunal):

"whether on the facts and in the circumstances of the case, the Tribunal was correct in holding that the relief under Section 80m given to the assessee originally was a mistake rectifiable by the Income-tax officer under Section 154 of the Income-tax Act, 1961?"above being the position, our judgment shall govern each of the two cases, i. e. ITR 128 and 129/78.

( 2 ) FACTUAL position as indicated in the statement of case is as follows: For the assessment years 1968-69 and 1969-1970, assesee, a private limited company, filed its returns of income showing loss of Rs. 54055. 00 and Rs. 1,14,945. 00 respectively, in respect of incomes from (a) interest on securities, (b) house property, (c) business of running hotels at Agra and Kasauli and plying of taxis in U. P. (d) dividents and (e) capitals gains. Assessments were completed for the two years on 31. 12. 1971 and 12. 1. 1972 respectively Computation of in