( 1 ) WITH regard to the assessment years 1977-78 and 1978-79, the following question has already been framed by this court under Section 256 (2) of the Income-tax Act, 1961. The reframed question reads as under : "whether, on the facts and circumstances of the case, the Tribunal was justified in remanding the case to the Income-tax Officer for fresh assessments ?" ( 2 ) WE allow this application and direct the Income-tax Appellate Tribunal to draw up the statement of case and refer the aforesaid question of law for the decision by this court. .