JUDGMENT
1. Raising identical questions, the Revenue made an application registered as I. T. A. No. 266 of 1993 relating to the assessment year 1984-85, which was decided by this court by order dated December 5, 1995.
Following this court’s order dated December 5, 1995, in the aforesaid I. T. A. No. 266 of 1993, we direct the Appellate Tribunal to draw up a statement of the case and refer the following question to this court for its opinion :
“1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no interest was accrued to the assessee on sticky advances ?
2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the amount written off as bad debt is not indudible for charging interest under the Interest-tax Act ?”
2. The application is, therefore, allowed.