COMMISSIONER OF INCOME TAX Vs. TEA CO

JUDGEMENT

(1.) ON request, the above noted miscellaneous civil cases, entailing common questions of fact and law are heard analogously and are being disposed of by this common order.

(2.) RIGHT at the threshold it may be stated that Miscellaneous Civil Case No. 514 of 1992, was listed today. On request the other miscellaneous civil cases, as particularised above, were also ordered to be listed today through a supplementary cause list for analogous hearing as connected matters. These miscellaneous civil cases are registered on the applications of the Commissioner of Income-tax, Bhopal, presented under Section 256(2) of the Income-tax Act, 1961, and contain the undernoted question, categorised as one of law, for a direction to the Tribunal to state the case and refer the question for our opinion :

(3.) WE have heard Shri D.D. Vyas, learned counsel for the applicant/Department and counsel for non-applicant/assessee in some of these cases. Counsel for the non-applicants argued that there is no question of law for direction of reference.