COMMISSIONER OF INCOME TAX Vs. HASSOMAL

JUDGEMENT

(1.) THE aforesaid six miscellaneous civil cases as particularised above, raise common question and as such were heard on the question of admission together.

(2.) THE applicant (Commissioner of Income-tax) has filed these applications under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), seeking a direction to the Income-tax Appellate Tribunal, Indore, to refer the case to this court for answering the question of law as proposed.

(3.) WE have heard Shri D.D. Vyas, learned counsel for the applicant, on the question of admission.