9911796707
TMI Blog1990 (1) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... is the respondent in both these original petitions. The matter relates to the assessment years 1977-78 and 1978-79. It arises under the Companies (Profits) Surtax Act. The Revenue prays that the common question of law, formulated in para 7 of the original petitions, may be directed to be referred to this court. The question is as follows : "Whether, on the facts and in the circumstances of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground that the matter was concluded by the Appellate Tribunal's decision for the earlier year on both the points. The decision rendered by the Tribunal for the earlier year is not part of the paper book. In declining to refer the question of law formulated by the Revenue, the Appellate Tribunal, by its common order dated February 24, 1989, referred to the earlier order and observed that the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al petitions, is a question of law which the Appellate Tribunal should be directed to refer to this court. We hereby direct the Appellate Tribunal to refer the said common question of law for the decision of this court. The original petitions are allowed. The Registrar shall send a copy of this judgment to the Income-tax Appellate Tribunal, Cochin Bench, for compliance. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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