COMMISSIONER OF INCOME TAX Vs. SHARADA PRASAD MOTILAL

JUDGEMENT

(1.) THE decision rendered in this case shall govern disposal of other connected cases being MCG Nos. 289, 290, 291, 292, 293, 294 and 295 of 1995 because an these oases involve identical point. Secondly, they all arise out of common impugned order passed by the Tribunal and lastly, it is in relation to same assessee, except the difference is that each case relates to different assessment year.

(2.) THIS is an application made by the Revenue (CIT) under Section 256 (2) of IT Act consequent upon the dismissal of application made by the Revenue under Section 256 (1) of the Act by the Tribunal by order dt. 26th Sept. , 1994, passed in RA Nos. 15 to 23/ind/1994 which in turn arises out of ITA Nos. 198 to 206/ind/1993. In the opinion of Tribunal, the questions proposed do not relate to any issue of law, nor can they be held to be pure question of law for being answered on merits by this Court under Section 256 (1) of the Act. According to Tribunal, the questions proposed are pure questions of fact and hence, they cannot be referred to this Court for answer as referable questions within the meaning of Section 256 (1) of the Act. It is against this dismissal, the Revenue i. e. , CIT, has come up by submitting these applications under Section 256 (2) of the Act praying to this Court that this Court should call the questions proposed by the Revenue by asking the Tribunal to refer to this Court.

(3.) HEARD Shri R. L. Jain, learned counsel for the applicant.