( 1 ) UPON hearing the parties, we are of the view that the following question raised by the Revenue is a question of law and that does arise from the Tribunals order dated May 6, 1987 : "whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the order passed by the Income-tax Officer should be treated as merged in the order of the Appellate Assistant Commissioner ?" and we, therefore, direct the Tribunal to draw up a statement of the case and refer the aforesaid question to this court for its opinion, ( 2 ) THE application is allowed. .