N.K. JAIN, J.

These tax case petitions are filed by the petitioner to direct the Income-tax Appellate Tribunal under section 256(2) of the Income-tax Act, 1961, to refer the following questions law to this court for its consideration and opinion,

"1. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the reassessments under section 147(b) of the Act are in order ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal misdirected itself in law and acted without evidence or in disregard of material evidence filed by the assessee in, holding that the salary and maintenance expenses paid to Mr. Nicholas Sundaram was not allowable expenditure ?

3. Whether, on the facts and in the circumstances of the case and having regard to several documents filed by the assessee, the Tribunal is justified in law in holding that the salary and maintenance expenditure incurred by the assessee on Mr. Nicholas Sundaram have been rightly disallowed ?

4. Whether the Tribunal's conclusion about the disallowance of salary and maintenance expenses paid to Mr. Nicholas Sundaram is vitiated in law by referring only to some of the