C I T Vs. SANTRAM C SHETH

JUDGEMENT

(1.) COMMISSIONER of Income -tax has filed Income Tax Reference No. 39 of 2003 for Assessment Years 1983 -84 to 1986 -87 by raising the following question, which has been referred by the Tribunal under Section 256(1) of the Income -tax Act, 1961:

(2.) IN case of the same respondent -assessee for Assessment Year 1990 -91 following question has been referred in Income Tax Reference No. 6 of 1999 by the Tribunal at the instance of the revenue:

(3.) IN case of another co -owner identical question as raised and referred in Income Tax Reference No. 6 of 1999 is referred by the Tribunal at the instance of the revenue for Assessment Year 1990 -91 in Income Tax Reference No. 7 of 1999: