1991 (10) TMI 19

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....aise identical questions on the same facts. The applications pertain to the assessment years 1982-83 and 1983-84. The Income-tax Officer had disallowed the assessee's claim for payment of interest on borrowings for payment of income-tax and other taxes as a permissible deduction. On appeal, the claim was allowed by the Appellate Assistant Commissioner. The Department's appeals against this orde....

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....nce the Tribunal's order dismissing the Departmental appeal is based on the same reasoning on which its appeals for earlier assessment years were dismissed and since, with respect to those years, the Tribunal has already referred the question proposed, we think that for the two years in question also, the Tribunal should be asked to state the case. The petitioner's application under section 256....