P. Govindan Nair, J.

1. The Income Tax Appellate Tribunal, as required by this Court, has stated a case and has referred the following nine questions for our opinion:

(1) Whether consequent on the transfer of assessee's file from Kozhikode to Trichur, the Kozhikode Officer had jurisdiction to initiate and complete the proceedings in question?

(2) Whether notice under S.34 has been served on the assessee as required by law and whether the assessment is proper and legal, in the absence of a proper service of notice on the applicant?

(3) Whether on the facts and in the circumstances of the case, the provisions of S.34 were property applied, especially after the identical amount had been the subject of examination by the Income Tax Officer before accepting the disclosure made by the applicant ?

(4) Whether on the facts and in the circumstances of the case there is any material to sustain the finding of the Tribunal that any income has escaped assessment ?

(5) Whether in the facts and circumstances of the case the finding that the amount is income from other sources is sustainable ?

(6) Assuming the credit as assessable whether it is assessable for the year 1945-46?

(7) Whether the re-a