(1.) THIS is a petition under Section 256 (2) of the Income-tax Act, 1961 (assessment year 1981-82), praying that the Appellate Tribunal, Amritsar, be directed to refer the following question of law to this court which arises out of the order of the Tribunal :
(2.) THE Tribunal declined to refer this question on the basis of its previous order in the case of the assessee on the same question of law: The Commissioner of Income-tax filed I. T. C. No. 11 of 1987 and other connected petitions, which were dismissed by this court on January 5, 1989, holding that no question of law arises.