- (1.) THIS is an application under S. 256(2) of the IT Act, 1961 ('the Act') for directing the Tribunal, Jodhpur Bench, to state the case and refer the following question: "Whether, on the facts and in the circumstances of the case, the Tribunal was legally justified in adopting the A.L.V. of Jodhpur Fort at Rs. 100 p.a. whereas the value of the said property is declared and assessed at a much higher figure under the WT Act, 1957 particularly when the assessee is managing trustee of the trust to whom it has been leased out and is deriving substantial benefits by way of maintenance of fort through commercial activities of the trust ?" This question is said to be a question of law arising out of its order dt. 12th Sept., 1997 passed in IT Appeal No. 59 (Jp.) of 1992 for the asst. yr. 1989-90. The application under S. 256(1) for making a reference was rejected by the Tribunal on 5th March, 1998.
(2.) IT has been contended by the learned counsel that in respect of the very same assessee and very same property, the like question has been raised in an application under S. 256(2) for an earlier assessment year in IT Case No. 154 of 1990. That application has been rejected by the Division Bench of this Court on 20th Dec., 1990 and review application against that which was D.B. Civil Misc. Review Petn. No. 9 of 1991 was also rejected by the Court on 5th March, 1991 and thereafter, the said decision was followed by another Division Bench dismissing the application under S. 256(2), namely, D.B. IT Ref. No. 67 of 1998 by its order dt. 5th Nov., 1999. In view of the aforesaid, this petition is required to be dismissed. It is, accordingly, dismissed. No order as to costs.;