(1.) AT the outset learned counsel for the assessee does not want to press the question Nos. 1 and 2 in DB IT Ref. No. 80/1987 and question Nos. 1, 3 and 4 in DB IT Ref. No. 7/1995. He wants to press the question only relating to Section 80HH in asst. yrs. 1979 -80 and 1980 -81.
(2.) ON an application under Section 256(1) of the IT Act, the Tribunal has referred the following questions for the opinion of this Court: For asst. yr. 1979 -80 :
(3.) MR . Kasliwal, learned counsel for the Revenue, has made the submissions and given his submissions in writing also. The submissions given in writing reads as under: