COMMISSIONER OF INCOME TAX Vs. RAMESH MALIK

JUDGEMENT

(1.) THE applicant (Commissioner of Income-tax, Bhopal), has filed these six reference applications as noted above, proposing three common questions of law under Section 256(2) of the Income-tax Act, 1961 (for short, "the Act"), to state the case and refer the questions of law as extracted below, arising out of the order dated October 30, 1990, passed by the Tribunal in the appeals ;

(2.) THE facts lie in a narrow compass.

(3.) WE have heard Shri D.D. Vyas, learned counsel for the applicant in all these reference applications. None appeared for the non-applicants-assessees.