Judgment :- It is an unique case in the sense that the Income Tax Appellate Tribunal has forwarded the same statement of the case of the Income-tax Appellate Tribunal twice in relation to the same assessee for the same assessment year on the same question of law as framed by the Income Tax Appellate Tribunal. 2. The assessment year involved is 1979-80 and the Income Tax Appellate Tribunal by order dated 28.2.1986 in ITA.No.2688(Mds)/1984 allowed the appeal preferred by the assesee. In the reference Application No.530(Mds)/1986 the Income tax Appellate Tribunal has drawn up the statement of case by order dated 30.9.1986 and forwarded the statement of the case by letter dated 22.3.1988 . The reference came to be numbered on the file of this Court as T.C.No.1174 of 1988 and this Court by order dated 22.11.1998 answered the question of law in the negative and in favour of the Revenue. 3.Subsequent to the Judgment of this Court in T.C.No.1174 of 1998, the office of the Income Tax Appellate Tribunal has once again forwarded the same statement of the case drawn up by the Income Tax Appellate Tribunal earlier for the same assessment year, for the same assessee by letter dated 21.1.1999 and the reference has been numbered as T.C.NO.223 of 1999. 4.We find that the question referred to us has already been answered in favour of the revenue and since the question has already been answered, it is not necessary to answer the question of law once again. Hence, the reference is returned without answering the question of law. 5. Before parting with the case, we wish to say that we are not able to appreciate as to why the Income Tax Appellate Tribunal should forward the same statement of the case twice over to this court for Opinion.