( 1 ) THE Income-tax Appellate Tribunal Delhi, has referred the following three questions of law under Section 256 (1) of the Income-tax Act, 1961, hereinafter referred to as "the Act", for the opinion of this court :

"1. Whether, on the facts and in the circumstances of the case, the learned Tribunal was legally justified in holding that the assessee was a recognised export house and a small scale exporter who was manufacturing and producing articles and hence was entitled to weighted deduction under Section 35b of the Income-tax Act, 1961, relying merely on the export house certificate dated February 19, 1979, was valid for the period February 19, 1979, to June 30, 1979, only which is after the relevant accounting year ?

2. Whether, on the facts and in the circumstances of the case, the case of the assessee fell under the definition of small scale industrial unit as mentioned in Section 35b (1a) Explanation (d)read with Clause (2) of Explanation below Section 32a (2) of the Income-tax Act ?

3. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee was mainly engaged in the manufacture and processing of articl