Reference of identical questions of law allowed when the same issue was already pending in a connected matter.

Where identical questions of law have already been referred in a connected matter, the Tribunal may allow a further reference of the same issues to the High Court for opinion. Applying that principle, the Tribunal found that the questions arising from its final order also warranted reference because the same legal issue was already pending in another reference. The reference application was allowed and the framed questions were referred to the Madhya Pradesh High Court.

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Issues: Whether the questions of law arising from the Tribunal's final order should be referred to the High Court.

Analysis: The application for reference was considered in light of the statement that identical questions had already been referred in another matter and that the same legal issue had arisen from the Tribunal's final order. On that basis, the Tribunal found that the present questions of law also required reference to the jurisdictional High Court for opinion.

Conclusion: The reference application was allowed and the questions were referred to the Madhya Pradesh High Court.

Final Conclusion: The revenue succeeded in obtaining a reference of the framed questions of law to the High Court.

Ratio Decidendi: Where the same questions of law are already the subject of reference in a connected matter, the Tribunal may allow a further reference of those questions to the High Court.

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