1985 (2) TMI 299

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..... o 1970-71. The reference application in this Court as such should be registered as 7, 7A, 7B, 7C and 7D of 1976, respectively. 2. The reference No. 40 of 1976 relates to the assessment year 1971-72 and parties in all the above cases are identical and the following question has been referred for the opinion of this Court by the Tribunal, as such, they are disposed of by a common order: "Whe .....

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..... stion of law raised in the case before us except that the assessment years are different. The Division Bench of this Court in Rajasthan Cooperative Bank Ltd.'s case (supra) has decided the following question which was raised before them: "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the provisions of section 81(v) of the Income-tax A .....

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