JUDGMENT

P.G. AGARWAL, J.------In this case, the following seven references were made under section 256(2) of the Income Tax Act, 1961 (for short "the Act"):"(1) Whether, on the facts and in the circumstances of the case and on the materials on record the Tribunal was justified in law in holding that the order of assessment was passed only on March 30, 1988, which was shown to have been passed on March 28, 1988, by the Assessing Officer in the assessment records reversing the decision of the Commissioner of Income-tax (Appeals) holding that the said order of assessment was passed beyond the normal period of limitation prescribed under section 153(1) of the Income-tax Act, expiring on March 31, 1988?(2) Whether, on the-facts and in the circumstances of the case, the finding of the Tribunal that the order of assessment was passed only on March 30, 1988, and not beyond the normal period of limitation prescribed under section 153(1)(a) of the Income-tax Act is based on any evidence and/or material ...