A.N. Verma, J.

1. At the instance of the assessee, the following questions have been referred by the Income-tax Appellate Tribunal, Kanpur, for our opinion :

"1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that, in the appeal against the reassessment order made under Section 147 read with Section 144 of the Income-tax Act, 1961, in the present case, the Appellate Assistant Commissioner had no jurisdiction to consider and decide the question that the relevant proceedings and reassessment were invalid and beyond the scope of Section 147(a) ?

2. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the scope of the relevant appeal before the Appellate Assistant Commissioner under Section 246(c) of the Income-tax Act, 1961, did not permit consideration and decision on the legality of reassessment proceedings taken under Section 147(a) ?"

2. The assessee is a registered firm. Its original assessment for the assessment year 1965-66 was completed on a total income of Rs. 67,200. The total income of the assessee was finally assessed at Rs. 51,127. Later on, the Income-tax