COMMISSIONER OF INCOME TAX Vs. POONAMCHAND MANMAL

JUDGEMENT

(1.) BY these two applications, it is prayed that the Tribunal may be directed to draw up a statement of case and refer the following questions for the opinion of this Court :

(2.) SINCE common questions are involved, we dispose of them by this common order.

(3.) MR . Ranka, learned counsel for the assessee, has brought to our notice that identical issue was considered by this Court in the case of the same assessee wherein the view has been taken that application under S. 256(2) of the IT Act is not maintainable against the rejection of the Tribunal passed on the application under S. 256(1).