COMMISSIONER OF INCOME TAX Vs. TOLLARAM HASSOMAL

JUDGEMENT

(1.) The decision rendered in this appeal shall also govern the disposal of other connected appeals being IT Appeal Nos. 13, 14 of 2000, 15 and 16 of 2001, as all these appeals involve identical points and secondly, it is in relation to one assessee except the difference being that they arise out of different assessment years.

(2.) This is an appeal filed by the Revenue (CIT) under Section 260A of the IT Act against an order, dt. 29th Feb., 2000, passed by Tribunal in ITA Nos. 440/Ind/1994, 855/Ind/1996, 856/Ind/1996 and 1107/Ind/1996. This appeal as also other four appeals were admitted for final hearing on following substantial questions of law:

(3.) Heard Shri R.L. Jain, learned senior counsel with Ku. V. Mandlik, learned Counsel for the appellant and Shri H. Joshi, learned Counsel for the respondent.