( 1 ) THE following question, which is common to both the assessment years under reference, namely, 1960-61 and 1961 -62, has been referred to this Court by the Income-tax Appellate Tribunal (Delhi Bench a ) (hereinafter referred to as the Tribunal under section 256 (1) of the Income-tax Act, 1961 (hereinafter referred to as the New Act) :-

"whether on the facts and in the circumstances of the case the Tribunal was legally justified in holding that it was a case of mere change of opinion on the same facts and the assessment could not be reopened under section 147 (b) of the Income-tax Act, 1961?"

( 2 ) THE relevant facts may be briefly stated : The assessee in the case is Her Highness Smt. Chand Kanwarji, the Maharani of Alwar, (hereinafter referred to as the assessee ). Her assessment for the year 1960-61 was completed on 26th October, 1962 on a total income of Rs. 48,394. 00 under section 23 (3) of the Income-tax Act, 1922 (hereinafter referred to as the Old Act ). Similarly, the original assessment on the assessec for the assessment year 1961-62 was completed on 3rd January, 1963 on a total income of Rs. 55,930. 00 under Section 143 (3) of the New Act. For the