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Judgment
We have heard learned counsel for the parties. We are of the view that the following questions of law sought by the assessee ought to be referred to this court for its opinion arising out of order of the Tribunal dated 24-12-1986 in IT Appeal Nos. 433 (ASR)/1986 and 487 (ASR)/1986 for the assessment years 1981-82 and 1982-83:-
(i) Whether, on the facts and circumstances of the case, the Tribunal was right in holding that Sh. Swaraj Singh could not leave his self acquired properly for his HUF by his will although such an HUF had no property prior to his death?
(ii) Whether on the facts and circumstances of the case, the Tribunal is justified in ignoring by tire rule of consistency although no resjudicata is strictly applicable to income tax proceedings?
(iii) Whether on the facts and circumstances of the case, the Tribunal was right in holding that the property left by Sh. Swaraj Singh did not belong to the HUF of his wife and children despite their conduct of treating the same as HUF property right from assessment year 1961-62 assessment and department accepting the position upto 1980-81 assessment?
We, accordingly, direct the Tribunal to refer the above questions of law for opinion of this court. The petition is disposed of.