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Judgment
The Court 1. This is an application under s. 256(2) of the IT Act asking us to direct the Tribunal to frame the following question and refer it to us for adjudication :
"Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that for the asst. yrs. 1981-82 and 1982-83, the CIT had no jurisdiction to pass an order under s. 263 since the order of the ITO appealed against had merged with the order of CIT(A) not only on the issues specifically dealt with in appeal but also on other issues in respect of which the CIT(A) had power to examine and revise the order ?"
The assessment years which are the subject-matter of this application are 1981-82 and 1982-83. The assessment orders in respect of these years as also the orders of the CIT(A) for both these assessment years and the orders of the CIT under s. 263 of the IT Act are all prior to 1st June, 1988. Hence they are covered by the ratio of our judgment dt. 16th June, 1992 in ITA No. 557 of 1991 in the case of CIT vs. Godavari Sugar Mills Ltd. For the reasons stated therein, rule in the present application is discharged with no order as to costs.