1990 (1) TMI 43

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....IPOORNAN J.-The Revenue is the petitioner in these two cases. The same assessee is the respondent in both these original petitions. The matter relates to the assessment years 1977-78 and 1978-79. It arises under the Companies (Profits) Surtax Act. The Revenue prays that the common question of law, formulated in para 7 of the original petitions, may be directed to be referred to this court. The que....

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....l accepted the plea of the assessee and granted relief. The Tribunal proceeded on the ground that the matter was concluded by the Appellate Tribunal's decision for the earlier year on both the points. The decision rendered by the Tribunal for the earlier year is not part of the paper book. In declining to refer the question of law formulated by the Revenue, the Appellate Tribunal, by its common or....