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Judgment
The Court
The applicant desires that we should direct the Tribunal to frame the following question of law and refer it to us for determination :
"Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the order of the ITO completely merged with the order of the CIT(A) so that the CIT did not have jurisdiction under s. 263 to revise the order of the ITO even on the points not considered by the CIT(A) ?"
The assessment years in question are 1972-73, 1973-74, 1974-75 and 1977-78. The assessment orders for each of these assessment years are long prior to 1st June, 1988. The order of the CIT(A) in respect of these assessment years are of 1981, while the orders under s. 263 of the IT Act, 1961 are of 1982. Hence, the ratio of our ratio of our judgment dt. 15th June, 1992 in IT Appln. No. 557 of 1991 in the case of CIT vs. Godavari Sugar Mills Ltd. directly applies to the point at issue. The answer to the question being obvious, no useful purpose would be served by directing the Tribunal to frame the question and refer it to us.
Hence, rule is discharged with no order as to costs.