COMMISSIONER OF INCOME TAX Vs. HIM CONTAINERS LIMITED

JUDGEMENT

(1.) THESE five applications filed by the Revenue under S. 256(2) of the IT Act, 1961, deal with a common question and, therefore, we propose to take them up together and dispose of them by a common judgment and order.

(2.) THE Revenue has filed these five applications under S. 256(2) of the IT Act, 1961, praying for a direction to call for a statement of facts from the Tribunal to this Court for its opinion on the following question of law:

(3.) WE may state that although the proposed questions of law as framed in the aforesaid five applications are not exactly in the same language, they are substantially similar and relate to the same subject -matter. The proceedings relate to different assessment years as mentioned in these five applications.