1988 (1) TMI 8

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....tain to the assessment years 1979-80 and 1980-81, respectively.The petitioner prays herein that we direct the Tribunal to draw up a statement of case and refer the two questions of law. For the previous assessment years 1977-78 and 1978-79, this court, by an order dated May 27, 1987, in I. T. C's Nos.158 to 161 of 1985 directed the Tribunal "to make a consolidated statement of case" and "refer ....

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.... of the opinion that in order to maintain consistency and in view of the fact that for these years, the authorities have just followed the composite order made for the assessment years 1977-78 and 1978-79, we direct the Tribunal to draw up a consolidated statement of case for the assessment years 1979-80 and 1980-81 and refer for the decision of this court, the following questions of law: "1. W....