Ashok Bhan, J.

1. The Commissioner of Income-tax, Amritsar, has filed this petition under Section 256(2) of the Income-tax Act, 1961, (hereinafter referred to as "the Act"), for issuance of a mandamus directing the Income-tax Appellate Tribunal, Amritsar (hereinafter referred to as the Tribunal), to refer the following two questions of law along with the statement of the case to this court for its opinion, which arise from ITA No. 349/ASR of 1991 decided by the Tribunal on February 28, 1993, pertaining to the assessment year 1976-77.

"1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding as invalid the notice issued under Section 148 by taking cognizance of an omission which is covered by the overriding provision of Section 292B of the Income-tax Act, 1961 ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal has not erred in holding as invalid the notice under Section 148 for taking cognizance of an omission in the wake of the fact that the assessee, in his conduct, had consciously and intentionally waived his right to object to the said omission in the notice issued under Section 148 ?"

2. The a