C. P. Sen, J.

1. This is an application under section 256 (2) of the Indian, Income-tax Act, 1961 (hereinafter referred to as the Act), read with section 18 of the Companies (Profits) Sur-tax Act, 1964 (hereinafter referred to as the Sur-tax Act) at the instance of the Commissioner of Sur-tax Madhya Pradesh, Bhopal (hereinafter referred to as the Department) requesting this Court that as the following points of law arise out of the order passed by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal) on 31-3-1980 in R A. Nos. 100, 101, 102, 103, 104 and 105, respectively :-

"(1) Whether, on the facts and in the circumstances of the case, the amounts of deductions under sections 80-I and 80-L of the Income-tax Act, 1961 could not be considered as sums not includible in the total income for income-tax assessment and, therefore, would not fall for deduction under rule 4 for computing the capital under the second Schedule to the Companies (Profits) Sur-tax Act. 1964?

(3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the ITO's failure at the time of the assessment in not considering the deductions under