COMMISSIONER OF INCOME TAX Vs. CHANCHALBEN

JUDGEMENT

(1.) AT the instance of the Revenue, the following question of law is referred to this Court for its opinion :

(2.) WHILE dealing with this issue, the Tribunal in its order dt. 7th Dec., 1989, has held that the controversy is covered by the order of the Tribunal dt. 19th June, 1985, in the assessee's own case for the asst. yr. 1977-78 in IT Appeal No. 2588 (Ahd.) of 1984. Following the said order, the Tribunal has dismissed the appeal filed by the Department.

(3.) FOLLOWING the aforesaid judgment, we decline to give any answer to the question referred to us and direct the Tribunal to decide the appeal afresh in the light of the observations made in the above-referred judgment. This reference is, accordingly, disposed of with no order as to costs.