https://www.taxtmi.com/caselaws?id=24038 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. en-us Mon, 27 Feb 1989 00:00:00 +0530 Sat, 16 Jan 2010 11:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24038 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. Case-Laws Income Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24038