COMMISSIONER OF INCOME TAX Vs. DINESH MILLS LTD.

JUDGEMENT

(1.) MR . D.D. Vyas, the learned standing counsel appearing on behalf of the applicant -Revenue submits that, through oversight, the applicant -Revenue has not filed paper book, as required by rules of this Court, but prays for dispensing with filing of the paper book in light of the fact that the two questions referred for the opinion of this Court stand concluded by decisions of this Court. Accordingly, it is directed that filing of paper book be dispensed with.

(2.) THE Tribunal, Ahmedabad Bench 'A' has referred the following two questions for the opinion of this Court at the instance of CIT, Baroda under Section 256(1) of the IT Act, 1961 (the 'Act') :

(3.) IN the statement of case, the Tribunal has stated that, for immediately preceding assessment, namely, asst. yr. 1981 -82, on identical facts, a reference has already been made on 14th Dec., 1987. Mr. Manish J. Shah, the learned advocate appearing on behalf of the respondent -assessee, has pointed out that, for the said assessment year, the matter was decided in favour of the assessee in decision rendered on 24th Oct., 2002 in IT Ref. No. 20 of 1998 by this Court, while answering questions referred at the instance of Revenue.