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Section 256, read with section 164, of the Income-tax Act, 1961 - Reference - General - Whether to maintain consistency questions identical to questions directed to be referred by High Court in earlier years should be referred in later year also - Held, yes FACTS The assessee-trust was for the benefit of the employees of E Ltd. which was the contributor. For the assessment years 1979-80 and 1980-81, the Tribunal held that the assessee ought to be taxed at a rate applicable to an AOP and not at the flat rate of 65 percent as held by the ITO. For the assessment years 1977-78 and 1978-79 the Court had directed the Tribunal to refer same questions of law as were raised in the assessment years in question and the assessee's special leave application against the Court directive was dismissed by the Supreme Court. HELD In order to maintain consistency and in view of the fact that for these years, the authorities had just followed the composite order made for the assessment years 1977-78 and 1978-79, the Tribunal was to be directed to draw up a consolidated statement of case for the assessment years 1979-80 and 1980-81, and made a reference. CASE REFERRED TO CIT v. Eternal Science of Man's Society [1981] 128 ITR 456 (Delhi). B. Gupta and R.C. Pandey for the Applicant. Bishamber Lal for the Respondent. JUDGMENT 1. These two applications under section 256(2) of the Income-tax Act, 1961 pertain to the assessment 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. 2. For the previous assessment years 1977-78 and 1978 79, this Court, by an order dated 27-5-1987, 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 this Court' identical questions of law. We are informed that the assessee challenged this order by way of a special leave petition, but the same has been…

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