COMMISSIONER OF INCOME TAX Vs. BHAGWAN CLOTH STORES

JUDGEMENT

(1.) THE applicant (CIT, Bhopal) has filed these four Misc. Civil Cases, particularised as above in Set No. 'A', under S. 256(2) of the IT Act, 1961 (for short 'the Act') seeking direction to the Tribunal to state the cases and refer the common questions, as extracted below, for our consideration and opinion :

(2.) MISC . Civil Case No. 139 of 1990 relates to the order passed on R.A. No. 17/Ind/89 arising out of the order passed on RA No. 17/Ind/1989 arising out of the order passed in MA No. 1/Ind/1987 connectible with ITA No. 66/Ind/1982 for asst. yr. 1976-77 decided on 10th Feb., 1989. Misc. Civil Cases Nos. 102, 103 and 104 of 1990 are filed after rejection of the applications registered as RA Nos. 18, 19 and 20/Ind/1989 arising out of the orders passed in MA Nos. 3, 2 and 2A/Ind/1987 connectible with ITA Nos. 923, 1561 and 1562/Ind/1982 for asst. yrs. 1977-78, 1978-79 and 1979-80 decided on 10th Feb., 1989.

(3.) LIKEWISE the applicant (CIT, Bhopal) has filed remaining four Misc. Civil Cases, particularised as above in Set No. 'B', under S. 256(2) of the Act proposing two common questions, as extracted below, for our consideration and opinion :