1998 (4) TMI 82

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..... instance of the assessee, the Income-tax Appellate Tribunal has referred the following common question of law relating to the assessment years 1979-80 and 1980-81 for our opinion under section 256(1) of the Income-tax Act, 1961. "Whether the Income-tax Appellate Tribunal is correct in law in concluding that the assessee is not entitled to exemption under section 11 of the Income-tax Act, on the g .....

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..... 79-80 is the subject-matter of the tax references before this court in T. C. Nos. 1357 to 1359 of 1985---Dasa Balinjika Seva Sangam v. CIT (No. 1) [1999] 240 ITR 854, and we have in the judgment rendered by the said tax case on April 28, 1998, held that the assessee would be entitled to exemption under section 11 of the Act for the period prior to April 1, 1977, and for the subsequent period from .....

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