1991 (3) TMI 379

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..... wing three questions for our decision: "(1) Whether, on the facts and in the circumstances of this case, the Tribunal was right in law in holding that the applicant was not entitled to claim the reduction of the disputed amount of Rs. 6,51,959 during the assessment year 1973-74, on the ground that the actual sales against which the price reduction was effected by the applicant had taken place in .....

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..... hases? It is not necessary to state the facts which have led to the making of this reference, except that the second appeal which was filed before the Tribunal was in respect of the assessment for the accounting year March 1, 1973 to February 28, 1974. Obviously, the claim for reduction for Rs. 6,51,595 should not have been made during assessment year 1973-74. As the price reduction was effected .....

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..... the appeal for the assessment year 1973-74. As it will not be proper to answer questions while entertaining the appeal for the assessment year 1973-74. As it will not be proper to answer questions which do not really arise for consideration, we decline to answer questions Nos. (2) and (3). For the reasons stated above, question No. (1) is answered in the affirmative, that is, against the assesse .....

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