COMMISSIONER OF INCOME-TAX Vs. GURSHER SINGH

JUDGEMENT

(1.) ALTHOUGH these appeals filed under Section 269h of the Income-tax Act, 1961, are directed against different orders passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, in view of the judgment of this court in CIT v. Export India Corporation (P.) Ltd. [1996] 219 ITR 461, and some other orders passed by this court, to which reference will be made hereafter, we are deciding them by a common order.

(2.) APPEALS Nos. 7, 8 and 9 of 1980 are directed against the order dated July 21, 1980, passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, whereby the Tribunal accepted the appeals filed by the respondents and quashed the orders passed by the competent authority for acquisition of their properties. Appeal No. 1 of 1981 is directed against the order dated November 7, 1979, passed by the Income-tax Appellate Tribunal, Amritsar Bench, Amritsar, in favour of the respondent--Hardev Singh whereby the order of acquisition passed by the competent authority has been quashed. Appeal No, 7 of 1981 is directed against the order dated January 31, 1981, passed by the Tribunal whereby it accepted the appeal filed by the respondent and quashed the order of acquisition.

(3.) IN CIT v. Export India Corporation (P.) Ltd. [1996] 219 ITR 461, this court interpreted Circular No. 455 (see [1986] 159 ITR (St.) 105) dated May 16, 1986, and held that the same deserves to be applied to pending appeals filed by the Department against the orders passed by the Income-tax Appellate Tribunal.