Srinivasa Aiyangar, J.

1. By order of this Court, dated the 9th day of November, 1925, the Commissioner of Income-tax has referred for the decision of this Court the following questions:

(a) Whether a Commissioner is empowered by way of review or revision to impose the assessment and penalty levied by him by his order, dated 8th September, 1925, against the firm of Sheikh Abdul Khader Marakayar and Company;

(b) Whether in the circumstances of this case the powers of review under Section 33 of the Income-tax Act, 1922, could be exercised by the Commissioner with a view to re-open and enhance an assessment made under the old Income-tax Act of 1918;

(c) Whether Sections 33 and 28 of the Income-tax Act, 1922, are not controlled by the provisions of Section 34 of the same Act;

(d) Whether the Commissioner in exercise of the powers under Section 33 can re-open and enhance an assessment more than one year old and levy penalty under Section 28 in respect of such an assessment.

2. All the facts necessary for the reference have been set out in the letter of reference to this Court and for purposes of the answer the facts may be briefly set out.

3. A firm called Messrs. Sheikh Abdul Khader M