SARDAR MACHHI SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE decision rendered in this appeal shall also govern disposal of other connected appeals being ITA Nos. 73, 75, 76 and 78 of 1999 because all these appeals involve identical point and secondly, they arise between the same parties.

(2.) THIS is an appeal filed by the assessee under Section 260a of the IT Act, against a common order dt. 15th Jan. , 1999, passed by Tribunal (ITAT) in ITA Nos. 164, 165, 166, 167 and 168/ind/1991.

(3.) THIS appeal came up for hearing on the question of admission on 26th April, 2000, when the Division Bench of this Court passed following order : "26th April, 2000 : Shri G. M. Chaphekar, learned counsel for the appellant. Heard. It is admitted on the question of law set out in the appeal memo. List for hearing along with other cognate matters. (R. D. Vyas, J.) (Shambhoo Singh, J.)"