S P BHANSALI Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE tax revisions have been preferred under s. 54 of the TN Agrl. IT Act against the order passed by the Commr. under s. 34 of the Act, which provides for suo motu revision by the Commr. TC Nos. 212, 213, 285, 368 and 374 of 1985 relate to the same assessee by name S. P. Bhansali while TC Nos. 426 to 428 of 1985 relate to another assessee, M. K. Bhansali.

(2.) TC No. 212 of 1985 relates to the asst. yr. 1978-79; TC No. 213 of 1985 relates to the asst. yr. 1974-75, TC No. 285 of 1985 relates to the asst. yr. 1977-78; TC No. 368 of 1985 relates to the asst. yr. 1975-76; and TC No. 374 of 1985 relates to the asst. yr. 1976-77. TC No. 426 of 1985 relates to the asst. yr. 1978-79; TC No. 427 of 1985 relates to the asst. yr. 1977-78 and TC No. 428 of 1985 relates to the asst. yr. 1976-77.

(3.) AFTER going through the impugned orders in both sets of cases, we are unable to conclude that there is any justification for the abovesaid clubbing, despite the rival arguments advanced by learned counsel for the Revenue. The material portions in the impugned order in the case of S. P. Bhansali are as follows :