PRAKASH KRISHNA, J.

( 1 ) THE Tribunal, Allahabad, at the instance of the assessee has referred the following three questions of law for opinion to this Court under Section 256 (1) of the IT Act, 1961, (hereinafter referred to as the Act) :

"1. Whether, on the facts and in the circumstances of the (case), the Tribunal was right in law in holding that the notices issued under Section 148 of the IT Act, 1961 addressed as M/s Shri Nath suresh Chand Ram Naresh, Karta Shri Nath, were valid notices to assess the income of the HUF of M/s Munnalal Motilal or Motilal Shri Nath or its successors ?" 2. Whether, on the facts and in the circumstances of the case, the returns filed by Suresh Chand without filling in the column relating to status were valid returns ? 3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the infirmity in the notices issued under Section 148 of the IT Act, 1961 was cured under Section 292b of the above Act ?"

( 2 ) THE facts of the case are as follows :

"the assessment years involved are asst. yrs. 1968-69 to 1976-77. The Tribunal in its order has held that the reassessment proceedings for the asst. yrs. 1970-71 t

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