COMMISSIONER OF INCOME-TAX Vs. KSHMA TANDON

JUDGEMENT

(1.) BY this application under section 256(2) of the Income-tax Act, 1961, the Revenue is asking this court to direct the Tribunal to state the following question :

(2.) THE Tribunal has merely followed its earlier decision while disposing of the appeal before it. It is brought to our notice that, against the earlier order of the Tribunal, the Revenue had applied for reference under subsection (1) as well as Sub-section (2) of section 256, though unsuccessfully. THE Department, it appears, is proposing to file an appeal in the Hon'ble Supreme Court against the refusal of this Court to call for a reference. This application is filed with a view to keep the matter alive. A Bench of this court has already held in Writ Petitions Nos. 387 and 388 of 1980. K.N. Agrawal v. CIT [1991] 189 ITR 769 decided on January 11, 1991, that such a course is not permissible. We cannot, in such a situation, hold that a question of law arises from the order of the Tribunal. Since the Tribunal has merely followed its earlier order against which a reference application has already been dismissed, this income-tax application is also, accordingly, dismissed.