VEERASWAMII J.

These are petitions filed by the Commissioner of Income-tax, Madras, Central, Madras, under section 66(2) of the Income-tax Act. 1922. The respondent was an assessee on the file of the Income-tax Officer, Trivandrum. He was assessed to income-tax for the years 1951-52 to 1956-57 by orders made by that officer in February, 1955, for the first three years, in April of that year for the fourth year, in February, 1956, for the fifth year and in November of that year for the last year. The assessment orders were reopened by the Income-tax Officer which resulted in an order dated December 31, 1962. Proceedings for levy of penalty were also started by that officer which were referred by him to the Inspecting Assistant Commissioner, Central Range, Madras, under section 274(2) of the Income-tax Act, 1961. On October 1, 1964, the Inspecting Assistant Commissioner levied a penalty for each of the years, but his orders on appeals bled by the assessee were set aside by the Tribunal. The Tribunal declined at the instance of the Commissioner to make a reference to this court on the view that the questions involved were factual and they were concluded by the findings of t