COMMISSIONER OF INCOME TAX Vs. SHIV NARAIN SHIVHARE

JUDGEMENT

(1.) THIS order shall also dispose of Misc. Civil Case No. 111 of 1977 and Misc. Civil Case No. 110 of 1977 as a common question is involved in all these cases with a variation in the assessment years. Parties are common in all cases. The relevant assessment years are as under: <FRM>JUDGEMENT_803_ITR156_1985Html1.htm</FRM>

(2.) THE Department has filed the present applications under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act"), praying that the Income-tax Appellate Tribunal, Bench A, be required to state the case and refer to this court for its answer the following question :

(3.) THE table below shows the income returned by the assessee, the income finally assessed in the second appeal by the Tribunal as also the difference between the income assessed and the income returned under each source in the respective three assessment years : <FRM>JUDGEMENT_803_ITR156_1985Html2.htm</FRM>