KUSUM ANSAL Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE question which has been referred to this Bench for consideration is whether a single application under S. 256(1) and/or 256(2) of the INCOME TAX ACT, 1961, is maintainable when the Tribunal disposes of, by a common order, appeals pertaining to more than one year and/or of different assessees.

(2.) IN respect of the asst. yrs. 1982 -83, 1983 -84 and 1984 -85, the petitioner had filed returns of income. One of the items of income was the rent which was received by the petitioner from commercial flats which had been let out. The petitioner claimed that this rent was taxable under the head "Income from house property".

(3.) THE ITO then filed three different appeals before the Tribunal. On 23rd Sept., 1988, the Tribunal, following the decision of this Court in the case of Sushil Ansal (1986) 58 CTR (Del) 27 : (1986) 160 ITR 308 (Del) : TC40R.352, came to the conclusion that the income from rent was assessable under the head "Other sources". The three appeals of the ITO in respect of the asst. yrs. 1982 -83 to 1984 -85 were disposed of by a single order.