https://www.taxtmi.com/caselaws?id=23947 The Delhi High Court held that, where the questions proposed by the Revenue were identical to questions already directed to be referred in an earlier year involving the same assessee, the Tribunal should state the case and refer both questions of law under section 256(2) of the Income-tax Act, 1961. Relying on the earlier reference order, the Court found it appropriate to require reference of the proposed questions rather than refuse it, and directed the Tribunal to make the reference. en-us Tue, 11 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 14:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23947 The Delhi High Court held that, where the questions proposed by the Revenue were identical to questions already directed to be referred in an earlier year involving the same assessee, the Tribunal should state the case and refer both questions of law under section 256(2) of the Income-tax Act, 1961. Relying on the earlier reference order, the Court found it appropriate to require reference of the proposed questions rather than refuse it, and directed the Tribunal to make the reference. Case-Laws Income Tax Tue, 11 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23947