Ashok Bhan, J.

1. This judgment shall dispose of Income-tax Reference No. 104 (B.S. Bajaj and Sons v. CIT) ; Income-tax Reference No. 89 (Raj Manohar and Brothers v. CIT) ; Income-tax Reference No. 70 (Raj Manohar and Brothers v. CIT) ; Income-tax Reference No. 117 (Anoop and Co. v. CIT) ; Income-tax Reference No. 123 (Gulam Din Vidya v. CIT) and Income-tax Reference No. 127 (Oriental Timber Traders v. CIT), Income-tax Reference No. 11 of 1982, as in all these cases common questions of law are involved, based on the same or similar set of facts. The assessees in all these reference petitions are forest lessees.

2. The facts are taken from Income-tax Reference No. 104 of 1982.

3. At the instance of the assessee, the following questions of law have been referred to this court for its opinion :

"1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Income-tax Officer did not merge with the order of the Appellate Assistant Commissioner and the Commissioner had the jurisdiction to interfere with the order of the Income-tax Officer under Section 263 of the Income-tax Act, 1961 ?

2. Whether, on the facts and in the c