1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR INCOME-TAX APPLICATION NO. 85 OF 1995 Office Notes, Office Memoranda of Coram, appearances, Court's orders Court's or Judge's orders or directions and Registrar's orders. CORAM : J.P. DEVADHAR AND B.P. DHARMADHIKARI, JJ. APRIL 21, 2007. Heard Shri Jaiswal, learned counsel for the applicant and Shri Dewani, learned counsel for the respondent. This reference application is filed by the revenue under Section 256(2) of the Income-tax Act, 1961, stating that the following question of law is arising out of the order of the Tribunal. “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the order of the CIT(A) directing the Assessing Officer to allow the assessee necessary relief under section 80-I of the Act subject to satisfaction of the other condition ?” The learned counsel for the applicant as well as respondent fairly state that in the case of the assessee for earlier year, similar 2 application made by the revenue has been allowed. Accordingly present application is also allowed. The Tribunal is directed to forward the statement of the case for the opinion of this Court as early as possible for the opinion of this Court. Rule is made absolute accordingly. No costs. JUDGE JUDGE *GS.