COMMISSIONER OF INCOME-TAX Vs. HERO DEVI TANDON

JUDGEMENT

(1.) It is not disputed by counsel for the Revenue that the facts stated in para 2 of the Tribunal's order under Section 256(1) represent the correct state of facts. If that is so, these applications must be dismissed.

(2.) Identical issues have been adjudicated earlier by the Tribunal and the applications under Sections 256(1) and 256(2) have been dismissed. May be that the Revenue is approaching the Supreme Court against this Court's order under Section 256(2) but that cannot be a reason for directing reference of the question which stands concluded by the earlier decision of this court.

(3.) The applications are dismissed.