1988 (10) TMI 4

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....Tribunal rejecting the application under section 256(1) of the Income-tax Act, 1961, we find that the Tribunal has not indicated the basis of the rejection in the said order. In para 3 of the order, however, the Tribunal has referred to its earlier order for the assessment year 1972-73 and stated : "for the reasons given in the earlier order for the assessment year 1972-73, the present application....

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....does not appear to be satisfactory. If the Tribunal chooses to rely on its earlier order, it must annex the relevant portion thereof or summarise the reasoning in that earlier order in the subsequent order. If the latter course is followed, then of course, the party moving the High Court will have to produce the earlier order if it is an earlier order in the party's own case. A mere reference to a....