(1.) : It is seen that the same question which is sought to be referred in this petition has already been referred to this Court and is pending consideration in a number of IT Reference, some of them are ITR Nos. 271/75, 211 and 212 of 1977, 172 and 173 of 1978, 331/78, 246/80 and 308/82. In these circumstances we are of opinion that a question of law does arise out of the order of the Tribunal and we call upon the Tribunal to state case and refer the following question for our decision :
(2.) THE statement of case may be prepared expeditiously and when received may be listed with ITRs which have been mentioned above, for hearing. This petition is disposed of. No costs.