Dipak Kumar Sen, J. - (1.) The question of law sought to be referred to this court in this application of the Revenue under Section 256(2) of the Income-tax Act, 1961, is as follows: "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was justified in deleting the sum of Rs. 36,585 added under Section 40A(5) of the Income-tax Act, 1961 ?"
(2.) The controversy sought to be raised in the said question appears to be settled by an earlier decision of this court in the case of Indian Leaf Tobacco Development Co. Ltd. v. CIT [1982] 137 ITR 827, which followed a still earlier decision of this court in the case of CIT v. Kanan Devan Hills Produce Co. Ltd. [1979] 119 ITR 431.
(3.) In view of the aforesaid, we decline to issue any rule on this application which is rejected.;