COMMISSIONER OF INCOME TAX Vs. BIPINCHANDRA CHIMANLAL DOSHI

JUDGEMENT

(1.) As all these appeals are with respect to common assessee and are interconnected, all these appeals are decided and disposed of together by this common judgment and order.

(2.) Feeling aggrieved and dissatisfied with the impugned judgment and order dated 30.08.2007 passed by the learned Income Tax Appellate Tribunal, Ahmedabad "B" Bench, Ahmedabad (hereinafter referred to as the " learned Tribunal") passed in MA No.34/AHD/2007 in IT (SS) No. 18/AHD/2000 for the block period from 1.4.1986 to 31.3.1996 and 1.4.1996 to 1.8.1996, by which, the learned Tribunal has allowed the said MA and has recalled the earlier order passed in IT (SS) No. 18/AHD/2000 and has ordered to restore the said appeal to file, the Revenue has preferred Tax Appeal No. 866 of 2008 to consider the following substantial question of law.

(3.) The facts leading to the present Tax Appeals in nutshell are as under: