TMI Blog1988 (1) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... nt years 1979-80 and 1980-81, respectively.The petitioner prays herein that we direct the Tribunal to draw up a statement of case and refer the two questions of law. For the previous assessment years 1977-78 and 1978-79, this court, by an order dated May 27, 1987, in I. T. C's Nos.158 to 161 of 1985 directed the Tribunal "to make a consolidated statement of case" and "refer for the decision of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der to maintain consistency and in view of the fact that for these years, the authorities have just followed the composite order made for the assessment years 1977-78 and 1978-79, we direct the Tribunal to draw up a consolidated statement of case for the assessment years 1979-80 and 1980-81 and refer for the decision of this court, the following questions of law: "1. Whether, on the facts and in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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