1989 (2) TMI 43

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....r section 256(2) of the Income-tax Act, 1961, which relate to the assessment years 1979-80 and 1980-81. We have heard learned counsel for the Revenue. Despite due notice, the assessee has not put in appearance and none was present for the assessee when the case was heard today. We have gone through the common order passed by the Tribunal giving rise to these applications and have also seen the ....

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....eparate reasoning except placing reliance on its earlier order for the assessment year 1977-78. The Tribunal has already held in granting reference for that year that its decision does involve a question of law. When the reference has been granted for the basic year, we find it difficult to appreciate how the Tribunal could take a different view for the years in question without indicating any dis....