JUDGMENT : G.B. Pattanaik, J. 1. The question referred to the High Court by the Income-tax Tax Tribunal under Section 256(1) of the Income Act and answered by the High Court in favour of the revenue and against the assessee relates to the assessment years 1969-70, 1970-1971 and 1971-72 and the identical matter was die subject matter of Civil Appeal Nos. 1575-76 of 1980 in relation to two earlier assessment years 1968-69 and 1969-70. In view of our decision in Civil Appeal Nos. 1575-76 of 1980 these appeals are dismissed but in the circumstances without any order as to costs.