- (1.) UPON hearing the parties, we are of the view that the following question raised by the Revenue is a question of law and that does arise from the Tribunal's order dated May 6, 1987 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the order passed by the Income-tax Officer should be treated as merged in the order of the Appellate Assistant Commissioner ?" and we, therefore, direct the Tribunal to draw up a statement of the case and refer the aforesaid question to this court for its opinion,
(2.) THE application is allowed.;