(1.) THESE three applications, namely, CR 25(M) of 1992, CR 26(M) of 1992 and CR 27(M) 1992, are filed by the assessee under S. 27(3) of the WT Act, 1957 (sic), praying to call for a statement of facts on the question of law sought to be referred to this Court as suggested by the assessee. Being dissatisfied with the order passed by the Tribunal, Gauhati Bench, Gauhati, rejecting the reference applications filed by the assessee and in refusing to state the case and refer the question of law as suggested by the assessee, the assessee in the aforesaid applications has prayed that the following question of law be referred to this Court for its opinion, namely :
(2.) THREE separate applications have been filed for three different assessment years, i.e., for 1981 - 82, 1983 -84 and 1984 -85 by the assessee.
(3.) WE have been taken through the order of the Tribunal, Gauhati Bench, Gauhati, rejecting the prayer for reference and on a perusal of the same, we find that although the learned Tribunal held that the question of law proposed by the assessee is in fact a question of law it refused to refer the said question for the esteemed opinion of this Court on the ground that the said question is covered by a decision of the apex Court in Surjit Lal Chhabda vs. CIT 1976 CTR (SC) 140 : (1975) 101 ITR 776. According to the learned Tribunal, though the question sought to be referred, might be treated as a question of law, it need not be referred as the issue would be only of academic interest. Accordingly, the Tribunal declined to draw up the statement of the case as sought for by the said reference application.