JUDGMENT
Om Prakash, J.
1. Learned standing counsel pointed out to us that the question mentioned in the application made by the Revenue under Section 256(2) of the Income-tax Act, 1961, has already been referred to this court by the Income-tax Appellate Tribunal in the reference applications relating to the consecutive assessment years 1987-88 to 1988-89 as stated in the statement of facts.
2. The assessee has not appeared before us to controvert this fact.
3. We, therefore, direct the Appellate Tribunal to refer the following question to this court for its opinion :
“Whether, on the facts and in the circumstances, the Tribunal is right in holding that the Assessing Officer has no jurisdiction to change the status while making the assessment under Section 143(1) and in the background whether a change in the status is appealable to the first appellate authority ?”
4. The application is accordingly allowed.