( 1 ) THE Income Tax Appellate Tribunal, New Delhi at the instance of the Income tax Department has referred the following question of law under Section 256 (1) of the Income Tax Act 1961 (hereinafter referred to as the Act) for opinion to this Court:

"wheher on the facts and in the circumstances of the case, Tribunal is right in holding that the assessing officer has no jurisdiction to change the status while making the assessment under Section 143 (1) and in that background whether a change in the status is appealable to the first appellate authority?"

( 2 ) THE assessment years 1986-87 to 1988-89 are involved in the present reference. The brief facts of the case are as follows:

The assessee respondent had filed the income tax returns and claimed the status as "specified trust". The Income Tax Officer completed the assessment for all these years under Section 143 (1) of the Act. However, he while making the assessment under Section 143 (1) of the Act adopted the status as that of A. O. P. and charged tax at maximum marginal rate. The said assessment orders were Challenged by way of filing appeals before the Deputy Commissioner of income Tax (Appeals) and it was conten