NANDKISHORE SHANTILAL PAREKH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS reference is made by the Tribunal at the instance of the assessees Niranjan Shantilal Parekh and Nandkishore Shantilal Parekh under S. 256(1) of the IT Act. The assessees suggested that the following four questions be referred to this Court:

(2.) THE Tribunal did not think it fit to refer those questions and instead preferred to refer the following questions to this Court :

(3.) THIS reference arises out of the orders passed in eight reference applications. Four reference applications were filed by Nandkishore S. Parekh in respect of asst. yrs. 1972-73 to 1975-76. Similarly, four reference applications were filed by Niranjan S. Parekh for the same assessment years. Four applications were filed by each of the assessees because they arose out of the judgment delivered in four appeals filed by the Revenue against each of them. Therefore, the Tribunal ought to have made eight separate references. We have noticed that the Tribunal is following the practice of making only one reference not only when the assessment orders are different, but also when the assessees are also different, if common questions of law arises for determination by this Court. Earlier also this Court has observed that in such cases separate reference should be made. We hope that the Tribunal will now follow this correct practice in future. As the Tribunal has failed to make separate references in respect of each year and in respect of each assessee, we direct the office to give separate numbers, as if eight references have been made to this Court-four by Niranjan S. Parekh in respect of four different assessment orders and four by Nandkishore S. Parekh again in respect of four different assessment orders.