GAURIKANTA BARKATAKY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BECAUSE of the fact that the questions of law, which are involved in the present set of appeals, are identical, the parties to these appeals are also the same and decision in any of these appeals would have a bearing on the outcome of the other appeals, all these appeals have been heard together and are being disposed of by this common judgment and order. The appeals have been admitted on the following questions of law: