COMMISSIONER OF INCOME TAX GUJARAT AHMEDABAD COMMISSIONER OF INCOME TAX GUJARAT III AHMEDABAD COMMISSIONER OF INCOME TAX GUJARAT I AHMEDABAD Vs. SAKARLAL BALABHAI AND CO LTD:NAND KISHORE SAKARLAL BALABHAI:NAVNITLAL SAKARLAL HUF

JUDGEMENT

(1.) Special leave granted in S.L.P. Nos. 15006-15008 of 1992.

(2.) The revenue represented by the Commissioner of Income-tax, Gujarat at Ahmedabad, is the appellant in this batch of 10 cases. The respondents are different assessees to Income-tax.

(3.) The revenue has filed the appeals from different orders passed by the High Court of Gujarat, rejecting the applications filed by the revenue under Section 256(2) of the Income-tax Act, 1961. The question formulated by the revenue in different cases are specified herein-below: C.A. No. 3180/92