KESHRIMAL BAPULAL HUF Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE miscellaneous civil cases, filed under Section 256(2) of the Income-tax Act, 1961 (for short "the Act"), are heard as connected, matters and are being disposed of by this common order.

(2.) MISCELLANEOUS Civil Case No. 120 of 1989 arises out of the order dated January 2, 1987, passed by the Tribunal in I.T.A. No. 743/Ind/85, for the assessment year 1980-81 and is connectible with the application presented under Section 256(1) of the Act and registered as R.A. No. 45/Ind/87 decided on December 2, 1988. In this case, the following questions are proposed :

(3.) WE have heard Shri P.M. Choudhary, learned counsel for the applicant and Shri Patharekar, Income-tax Officer, on behalf of the non-applicant/Department, in both these cases.