LAWS(MPH)-1996-2-56

COMMISSIONER OF INCOME TAX Vs. SATPAL VIJAY KUMAR

Decided On February 07, 1996
COMMISSIONER OF INCOME-TAX Appellant
V/S
SATPAL VIJAY KUMAR Respondents

JUDGEMENT

(1.) THE aforesaid miscellaneous civil cases, presented by the Commissioner of Income-tax, Bhopal, under Section 256(2) of the Income-tax Act, 1961 (for short "the Act"), contain the common question, as extracted below, and categorised by the applicant as one of law, for a direction to the Tribunal to state the cases and refer the same for our opinion :

(2.) MISCELLANEOUS Civil Case No. 683 of 1992 was got listed for today. The other miscellaneous civil cases were listed for today. On request of counsel for the applicant this miscellaneous civil case, entailing an identical question, is also taken up for consideration along with the other miscellaneous civil cases.

(3.) WE have heard Shri D.D. Vyas, learned counsel for the applicant/Revenue, and counsel for the non-applicant/assessee in some of these cases.