COMMISSIONER OF INCOME TAX Vs. ESCORTS EMPLOYEES WELFARE TRUST

JUDGEMENT

(1.) THESE two applications under S. 256(2) of the INCOME TAX ACT, 1961, pertain to the asst. yrs. 1979 -80 and 1980 -81, respectively. The petitioner prays herein that we direct the Tribunal to draw up a statement of case and refer the two questions of law.

(2.) FOR the previous asst. yrs. 1977 -78 and 1978 -79, this Court, by an order dt. May 27, 1987, in I. T. C's Nos. 158 to 161 of 1985 (see page 106 infra) directed the Tribunal " to make a consolidt. statement of case " and " refer for the decision of this Court " identical questions of law. We are informed that the assessee challenged this order by way of a specialleave petition, but the same has been dismissed by the Supreme Court on November 3, 1987 [see (1988) 169 ITR (St.) 12].

(3.) THE present case pertains admittedly to a private discretionary trust which is for the benefit of the employees of Escorts Ltd., which is the contributor, whereas the case of CIT vs. Eternal Science of Man's Society (supra) is that of a charitable trust. In any case, we are of the opinion that in order to maintain consistency and in view of the fact that for these years, the authorities have just followed the composite order made for the asst. yrs. 1977 -78 and 1978 -79, we direct the Tribunal to draw up a consolidt. statement of case for the asst. yrs. 1979 -80 and 1980 -81 and refer for the decision of this Court, the following questions of law :