1991 (1) TMI 109

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....e of the Revenue, the Income-tax Appellate Tribunal (in short, "the Tribunal") has referred the following question of law for the decision of this court : "Whether, on the facts and in the circumstances of the case, the amount of unpaid tax collected in the last month of the previous year under consideration which was not claimed as a deduction while computing the income under the Income-tax Ac....

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....986, which was the subject-matter of I. T. R. No. 211 of 1987. I. T. R. No. 211 of 1987 was heard along with two other cases I. T. R. Nos. 212 and 213 of 1987. The respondent-assessee herein was the respondent-assessee in I. T. R. No. 212 of 1987-CIT v. Govindaraja Reddiar [1991] 187 ITR 417. In disposing of an identical point by a common judgment dated September 17, 1990, this court held that sec....

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.... court, rendered in the case of the very same assessee, we decline to answer the question referred to this court by the Tribunal but, at the same time, direct the Tribunal to restore the appeal-I.T. A. No. 335(Coch) of 1986 to file and dispose of the matter afresh in accordance with law and in the light of the directions and observations contained in the common judgment delivered by this court on ....