JUDGMENT 1. For the assessment year 1975-76, an order of assessment was passed against the opposite party, the assessee, u/s 143(3) of the income tax Act, 1961 ('the Act') on 20-3-1978. The Commissioner, however, subsequently issued a notice to the opposite party u/s 263(1) of the Act and after hearing the opposite party passed an order on 15-3-1980 whereby he directed the ITO to prefix the term 'protective' to the order of assessment dated 20-3-1978. The matter was taken up by the assessee before the Tribunal 'A' Ward, Allahabad. It appears that the order passed by the Commissioner in proceedings u/s 263(1) was passed on an earlier order passed under the same section against Ram Mohan Das Tandon. The appeal was preferred by Ram Mohan Das Tandon also. Both these appeals were allowed by the Tribunal. The Commissioner thereafter made an application before the Tribunal u/s 256(1) of the Act for referring to this Court the following question : "whether, on the facts and in the circumstances of the case, the Tribunal was legally correct in cancelling the order u/s 263(1) of the Act made by the Commissioner of income tax ?" The Tribunal by its order dated 29-7-1983 refused to refer the aforesaid question to this Court on the ground that a similar application for making reference in the case of Ram Mohan Das Tandon had been rejected by it. Aggrieved, the Commissioner has made the present application before this Court u/s 256(2) with a prayer that the Tribunal may be required to draw up a statement of the case and refer the aforesaid question of law to this Court. 2. The counsel for the opposite party, the assessee, has brought to our notice that against the order passed by the Tribunal in the case of Ram Mohan Das Tandon also, the Commissioner has made an application before this Court u/s 256(2) for referring a similar question for opinion of this Court. The said application was numbered as income tax Application No. 126 of 1983 and that the same was dismissed by a Division Bench of this Court on 9-8-1984. A certified copy of that order has also been produced before us. The said application was numbered as income tax Application No. 126 of 1983 and that the same was dismissed by a Division Bench of this Court on 9-8-1984. A certified copy of that order has also been produced before us. Since the order passed in the instant case was passed on the basis of the order passed in the case of Ram Mohan Das Tandon and since the application u/s 256(2) in the case of Ram Mohan Das Tandon has already been dismissed by this Court on 9-8-1984, we are of the opinion that it is not possible in these circumstances to hold that the aforesaid question of law arises from the appellate order of the Tribunal. In the result, this application fails and is dismissed. There would be no order as to costs.