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TMI Blog1991 (11) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal in their combined order dated 7-6-1991 had disposed of the appeals. The Revenue, however, has filed the reference application under section 256(1) on the following question, said to be of law, which we have been asked to refer to the Honourable High Court of Andhra Pradesh for its opinion :---- " Whether, on the facts and in the circumstances of the case, the Appellate Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1991] 190 ITR 24 (FB). The learned departmental representative, Sri V. Narasimha Rao, contends that the department is at liberty to file one reference application when common questions of law arise out of a single order passed by the Tribunal whether in respect of different years or different parties. In the opinion of the learned departmental representative, such an application under section 256( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both by the Revenue as well as the assessees. Rule 48 read with Form No. 37 makes it abundantly clear that an assessee or the Commissioner of Income-tax has to file separate reference applications for separate issues and separate assessment years. With due respect, we are of the view that the Delhi High Court in the case of Kusum Ansal did not consider the statutory aspect of Form No. 37. 4. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is not envisaged by law. In this view of the matter, we are of the view that even the Revenue, though no fee is required to be paid by it, should file separate reference applications under section 256(1). 5. In the case before us, the matter adjudicated upon was penalties under sections 271(1)(c), 273(2)(b) and 271(1)(a). These are totally separate issues and require separate consideration fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. In that cases also, the assessment orders being different, the operative orders in appeal would also be different for different assessment years and it would not be possible to say that the ultimate operative order is only one order although it has been pronounced after hearing two or more appeals. Thus, an assessee or the Commissioner has to file a separate application for reference for e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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