COMMISSIONER OF INCOME TAX Vs. K MAHIM UDMA

JUDGEMENT

(1.) THESE civil miscellaneous petitions had been filed to recall the judgment dated October 8, 1999, in I.T.R. Nos. 180 to 192 of 1997 (CIT v. K. Mahim Udma [2000] 242 ITR 133). An affidavit has been filed by Sri George K. George, who appeared in the above income-tax reference cases. It is stated in the affidavit that twelve connected cases were disposed of by a common judgment dated October 8, 1999. The earliest of the assessment years concerned was 1972-73. It is stated that by judgment dated November 5, 1994, reported in CIT v. K. Mahim [1995] 213 ITR 820, this court directed the Tribunal to consider afresh the earlier order. After the remand, the Tribunal considered the question afresh in the light of the observations in [1995] 213 ITR 820. The Tribunal reversed its earlier finding and passed the order on March 13, 1996. But, this order was not brought to the notice of this court. The case was argued on the basis of the earlier findings of the Tribunal which was the subject-matter of [1995] 213 ITR 820. Hence, it is prayed that the judgment dated October 8, 1999, may be recalled. After hearing both sides, and also on the facts stated in the affidavit, we recall the judgment dated October 8, 1999, in I.T.R. Nos. 180 to 192 of 1997 (see [2000] 242 ITR 133).

(2.) POST I. T. R. Nos. 180 to 192 of 1997 along with I. T. R. Nos. 13 to 16 of 2000, on January 2, 2001.