1989 (10) TMI 22

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..... e Incometax Appellate Tribunal to refer the two questions mentioned in para 6 of the application for consideration of this court. Mr. Singhal, learned counsel for the Revenue, has submitted that the questions which have been raised are already under consideration in other matters in which this court has directed the Tribunal to make a reference and, therefore, in the present case also, reference s .....

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..... s court in the present case specially when the said question is already under consideration before this court in other Gases and the principles laid down by this court in that regard would, govern other similar cases including the assessment of the assessee. As regards question No. 2, Shri Singhal has invited our attention to the decision of this court in CWT v. Smt. Kanchan Devi Golecha [1987] 1 .....

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..... ncome-tax Appellate Tribunal is, therefore, directed to draw up the statement of the case and refer the following question for consideration of this court : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the firm, Gumanmal Umraomal, is an industrial undertaking within the meaning of section 5(1)(xxxii) and, consequently, in holding that the .....

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