N.D.Ojha, J. - (1.) In these six applications made by the Commissioner of Income-tax under Section 256(2) of the Income-tax Act, 1961, the assessee is common and the six cases relate to the assessment years 1975-76, 1976-77, 1977-78, 1978-79, 1979-80 and 1980-81. In all these cases, the Income-tax Officer had allowed the relief of partial partition relying on a decision of this court in Daya Shanker Vijay Kumar v. CIT [1980] 124 ITR 691. The Commissioner of Income-tax initiated proceedings for revising the aforesaid order under Section 263 of the Act on the ground that the Department had not accepted the decision of this court in the case of Daya Shanker Vijay Kumar [1980] 124 ITR 691 and had filed an appeal in the Supreme Court. The order of the Commissioner of Income-tax, however, was reversed by the Income-tax Appellate Tribunal on appeal. These applications have been made by the Commissioner of Income-tax with the prayer that the Tribunal may be required to refer the common question mentioned in these applications to this court for its opinion.
(2.) Having heard counsel for the applicant, we are of the opinion that till the decision of this court in the case of Daya Shanker Vijay Kumar [1980] 124 ITR 691 was reversed by the Supreme Court, the same is binding on the Department and no statable question of law can be said to arise.
(3.) All these applications are, accordingly, dismissed ; but, there shall be no order as to costs.;