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JUDGMENT Govindan Nair, CJ.-These income-tax references arise from the orders of the Income-tax Appellate Tribunal, Madras Bench, in relation to the assessment years 1960-61 to 1965-66. These references can be grouped under two heads-T.C. No. 179 of 1974, relating to the assessment years 1960-61 and 1961-62, T.C. No. 240 of 1974, relating to the assessment year 1962-63, in so far as the second question therein is concerned and T.C. No. 180 of 1974, relating to the assessment years 1963-64 and 1964-65. They deal with the question whether the relief under s. 15C of the Indian I.T. Act, 1922 (hereinafter referred to as "the 1922 Act"), corresponding to s. 84(2) of the I.T. Act, 1961 (hereinafter referred to as "the 1961 Act"), is available to the assessee. The questions that are referred in T.C. Nos. 179, 240 and 180 of 1974, respectively, are as follows: T.C. No. 179 of 1974 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the relief under section 15C granted in the assessment for 1960-61 cannot be withdrawn by the Income-tax Officer under the provisions of section 35/154 of the Income-tax Act ? Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the rectification order passed by the Income-tax Officer under section 154 should be taken as one having been under section 35(1) of the Indian Income-tax Act, 1922, and since no appeal against such an order is provided under the 1922 Act, the appeal to the Tribunal is incompetent and without jurisdiction ? " T.C. No. 240 of 1974 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that there was no splitting up or reconstruction of the business within the meaning of section 84(2) of the Income-tax Act, 1961, and there was no scope for refusing to grant the relief under section 84 for the assessment year 1962-63? " T.C. No. 180 of 1974 : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that there was no splitting up or reconstruction of the business within the meaning of section 84(2) of…

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