1989 (10) TMI 22

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.... Revenue has prayed for directing the Incometax Appellate Tribunal to refer the two questions mentioned in para 6 of the application for consideration of this court. Mr. Singhal, learned counsel for the Revenue, has submitted that the questions which have been raised are already under consideration in other matters in which this court has directed the Tribunal to make a reference and, therefore, i....

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....uch as to require consideration by this court in the present case specially when the said question is already under consideration before this court in other Gases and the principles laid down by this court in that regard would, govern other similar cases including the assessment of the assessee. As regards question No. 2, Shri Singhal has invited our attention to the decision of this court in C....