RAJESH BALIA, J. - (1.) HEARD learned counsel for the parties.
(2.) AT the instance of the CIT under S. 256(1) of the IT Act, the Appellate Tribunal, Jaipur, Bench, Jaipur has referred the following question of law which arose out of its order in ITA No. 951/Jp/1985 relating to asst. yr. 1977-78 : "Whether on the facts and in the circumstances of the case, and in law, the Tribunal was justified in upholding the findings of CIT(A) that the entire income of the assessee is exempt under S. 10 (29) of the IT Act". It has been stated by both the learned counsel that identical question raised in the case of very same assessee was subject-matter of IT Ref. No. 20 of 1988 which has been decided by this Court on 17th April, 2001 [reported as CIT vs. Rajasthan State Warehousing Corporation (2001) 168 CTR (Raj) 612], and the question has been answered in favour of the Revenue and against the assessee. Following the aforesaid decision, the question referred above is answered in favour of the Revenue and against the assessee for the reasons stated in the order dt. 17th April, 2001, in D.B. IT Ref. No. 20 of 1988. There shall be no order as to costs.;