Paripoornan, J.

At the instance of an assessee, the Commissioner of Agricultural Incometax, Trivandrum has referred one question in ITR No. 104 of 1981 and three quest ions in ITR No. 585 of 1985, for the decision of this Court. They are as follows:

I.T.R.No.104 of 1981

"On facts and in the circumstances of the case, whether the Commissioner of Agrl. Incometax is right

under law in holding that the principles of 1980 KLT 276 are not applicable in the instant case?" I.T.R.No. 585 of 1985

1. On the facts and in the circumstances of the case, whether the Commissioner was right under law in exercising his powers under S.34 of the Act, after an inordinate delay of 18 years from the date of the assessment order and after 12 years from the date of directions issued by the Honourable High Court?

2. On the facts and circumstances of the case, whether the decision of O.P.No. 5850 and 5876 of 1979 of the Kerala High Court are applicable or not in the present case?

3. On the facts and circumstances of the case, whether the Commissioner is right under law in holding that the principle of 1980 KLT 276 are not applicable in the instant case?"

2. The respondent is the Revenue. We are concerned