1. V. RAMASWAMI, C.J.--We are satisfied that the following questions of law do arise out of the order of the Tribunal: "(1) Whether, on the facts and in the circumstances of the case, the Tribunal erred in law in affirming the order of the Appellate Assistant Commissioner deleting the addition of Rs. 32,094 made by the Income-tax Officer on account of income from other sources?
(2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the reopening of the assessment under sections 147(a) and 148 was bad in law? And
(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in failing to give any finding/decision on the second ground of appeal, viz., remission of interest under section 139(8) allowed by the Appellate Assistant Commissioner of Income-tax?"
2. Accordingly, we direct the Tribunal to state a case and refer those questions. The petition is thus disposed of. No costs.