Reference of common question of law cannot be denied without separate reasons when reassessment years involve the same issue.

The Tribunal could not refuse reference of a common question of law arising from reassessment orders merely by relying on its earlier order for another assessment year without separate reasons or distinguishing features. Where the proposed question was already treated as referable in the basic assessment year and the same issue arose for the disputed years, there was no basis to take a different view. The High Court directed the Tribunal to draw up a statement of the case and refer the common question for opinion, and the applications were allowed.

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Issues: Whether the Tribunal was justified in refusing to refer the common question of law arising from the reassessment orders for the assessment years in question.

Analysis: The applications under section 256(2) of the Income-tax Act, 1961 concerned reassessment orders framed under section 147(b) for two assessment years. The Tribunal had refused reference for the disputed years by relying on its earlier order, without giving separate reasons or showing any distinguishing features. The question proposed was the same common question of law already treated by the Tribunal as referable in the basic assessment year, and the Court found no basis for taking a different view for the years in dispute.

Conclusion: The question of law did arise from the Tribunal's order, and the Tribunal was directed to draw up a statement of the case and refer the common question for the opinion of the Court. The applications were allowed.

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