( 1 ) IN this reference under Section 66 (1), Income-tax Act, the following four questions have been referred to this Court :

" (1) Whether on the facts stated, the order of the Appellate Assistant Commissioner refusing to admit the appeal in exercise of his discretion under last part of Section 30 (2) was an order under section 30 (2) or should be treated as an order under Section 31, Income tax Act?

(2) Whether where the figures of an assessment are corrected under Section 33 (4), Income-tax act, without having the effect of enhancing the assessment or reducing a refund and a corrected notice of "demand is issued, such a notice of demand amounts to notice of demand under Section 29 of the Act and confers a right of appeal on the applicant from the date of its receipt?3. Whether Rule 21, Income tax Rules, framed under Section 59 of the Act is ultra vires of the powers of the Central Board of Revenue inasmuch as it prescribes the attachment of the notice of demand to the memo of appeal ?

4. Whether in the circumstances of the case, the applicants appeal filed on 24-8-1946, in form B against the original assessment made on 20-7-1946 could legally be treated as an appeal aris