B.P.Jeevan Reddy, C.J. - (1.) UNDER Section 256(1) of the Income-tax Act, 1961, the Tribunal has referred the following question to this court: "Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the agricultural income of the asses-see could not be considered for the purposes of Section 11(1) of the Income-tax Act, 1961 ?" It is brought to our notice that, in the case of this very assessee, for the previous assessment year, this court has dealt with any answered an identical question in I. T. R. No. 747 of 1978, disposed of on December 18, 1990 (CIT v. Panchayati Akhara Nirmal [1991] 190 ITR 121 (All)).
(2.) FOLLOWING the said judgment, the question referred is answered in the negative, i.e., in favour of the Revenue and against the assessee. No costs.;