COMMISSIONER OF INCOME TAX Vs. BHAGIRATH AND BROS

JUDGEMENT

(1.) THE identical relief of restoration, structured and spun on the identical ground of non-availability of senior counsel due to his having gone out of country at the relevant dates of dismissal of the miscellaneous civil cases, supported by identical affidavit of counsel whose instrument of appointment as pleader was not placed on record of those cases, is pressed in these cases, fifteen in number, analogously and is thus being considered in this common order.

(2.) SHUNNING prolixity, we may put the prologue. Dissatisfied by refusal of the Tribunal to state the case and refer the proposed question or questions under Section 256(1) of the Income-tax Act, 1961 (for short, "the Act"), the applicant filed miscellaneous civil cases under Section 256(2) of the Act which suffered mortality on account of non-appearance and failure to take necessary steps.

(3.) WE have heard Shri A. M. Mathur, learned senior counsel with Shri Vivek Sharan, for the applicant/Revenue, on the question of admission of these cases.