1989 (2) TMI 43

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..... rs 1979-80 and 1980-81. We have heard learned counsel for the Revenue. Despite due notice, the assessee has not put in appearance and none was present for the assessee when the case was heard today. We have gone through the common order passed by the Tribunal giving rise to these applications and have also seen the other orders passed by the relevant authorities. The reassessment orders which .....

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..... ear 1977-78. The Tribunal has already held in granting reference for that year that its decision does involve a question of law. When the reference has been granted for the basic year, we find it difficult to appreciate how the Tribunal could take a different view for the years in question without indicating any distinguishing features. We are not aware of the circumstances in which the reference .....

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