COMMISSIONER OF INCOME-TAX Vs. SHYAMLAL M SONI

JUDGEMENT

(1.) THE decision rendered in this appeal shall also govern the disposal of other connected appeals being I. T. A. Nos. 82/99, and 88/99 because all these appeals arise out of one common impugned order passed by the Tribunal ("the I. T. A. T. " ).

(2.) THIS is an appeal filed by the Revenue (Commissioner of Income-tax) under Section 260a of the Income-tax Act, 1961 against a common order dated February 16, 1999, passed by the Income-tax Appellate Tribunal in I. T. A. No. 1003/ind/93 along with other appeals. It was admitted for hearing on February 4, 2000, on two substantial questions of law referred to infra :

(3.) AT the outset it may be taken note of as being brought to our notice that one appeal being I. T. A. No. 86/99 filed by the Revenue against this very impugned order which is the subject-matter of these appeals was dismissed by this court. (Division Bench--Hon. R. D. Vyas and Hon. Shambhoo Singh, JJ. ] on April 20, 2000. Though this appeal, i. e. , I. T. A. No. 86/99 was dismissed without assigning any reasonings whatsoever, as the order reads "appeal is dismissed", yet the effect of the dismissal of appeal would amount to affirmation of the order passed by the Tribunal by this court. In other words, so far as this Bench is concerned, we are bound by the order passed by the earlier Division Bench dismissing the appeal which arose out of this very impugned order. It is for the reason that we cannot now take a contrary view in these appeals except to dismiss these appeals following the conclusion of earlier appeal dismissed on April 20, 2000.