1995 (12) TMI 7

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....plication under section 256(2) of the Income-tax Act, 1961 (for short, "the Act"). Briefly stated, the facts of the case are that the applicant is a partnership firm carrying on the business of sale and purchase of cloth. Initially, Smt. Gangabai and her son, Ramchandra, were partners of the firm in equal shares. The firm came into existence on March 24, 1974, and was got registered under the Act....

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....he case was registered as Miscellaneous Civil Case No. 244 of 1979. This court decided this miscellaneous civil case on April 27, 1981, against the applicant. The applicant filed S. L. P. (Civil) No. 7318 of 1981. On September 26, 1983, the case, as contended, stands registered as Civil Appeal No. 8445/(NT) of 1983. A similar question arose for the subsequent year, i.e., 1977-78. The applicant was....

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.... application vide order dated August 10, 1984 (annexures "E" and "E-1"). The Tribunal rejected the application in the face of the earlier order. The applicant thereafter has filed this application under section 256(2) of the Act seeking a direction to the Tribunal to state the case and refer the questions. We have heard Shri K. N. Putambekar, learned counsel for the applicant/assessee and Shri D.....

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....t remedy. Earlier the question of registration is decided against the applicant. The decision is in Ganga Cut Piece Centre v. CIT [1982] 137 ITR 274. No change in the fact situation is indicated. In CWT v. Smt. Usha Devi [1990] 183 ITR 75 (MP), it is held that the pendency of the same issues before the Supreme Court is no ground for directing the reference. The point of controversy stands decide....