COMMISSIONER OF INCOME TAX Vs. M PARTHASARATHY

JUDGEMENT

(1.) AS the parties and the questions that arise for determination in these cases, are common, we propose to dispose of them by a common order.

(2.) IN these references made under section 256(1) of the INcome-tax Act, 1961 ("the Act"), the INcome-tax Appellate Tribunal, Bangalore Bench, Bangalore ("the Tribunal"), at the instance of the Revenue, has referred the following question of law for the opinion of this court :

(3.) SRI K. SRInivasan, learned senior standing counsel for the Income-tax Department, appearing for the Revenue, contends that the Tribunal was in error in dismissing the appeals filed by the Revenue without at all examining their merits.