COMMISSIONER OF INCOME TAX Vs. MEHTA SHANTILAL

JUDGEMENT

(1.) THE aforesaid Misc. Civil Cases presented by the CIT, Bhopal, under S. 256(2) of the IT Act, 1961 (for short 'the Act'), contain the common question as extracted below and categorised by the applicant as one of law for direction to the Tribunal to state the cases and refer the same for our opinion :

(2.) THE aforesaid question of law is sought to be supplemented and supported by the undernoted three common grounds contained in these applications :

(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.