TIKKA BRIJENDRA SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) SINCE common questions of law and facts arise for consideration in these appeals, so they are taken up together and are being disposed of by a common judgment.

(2.) OUT of 20 appeals before the ITAT, 9 appeals were filed by the assesses against the consolidated order of the Commissioner of Wealth Tax (Appeals), Shimla dated 31.12.2009 relating to assessment years 1971 -72 to 1979 -80 against the order passed under Section 16(3) of Wealth Tax Act, 1951. Further eight appeals were filed by the assessee against the consolidated order of the Commissioner of Income Tax (Appeals), Shimla dated 18.1.2010 relating to assessment years 1973 -74 to 1980 -81 against the order passed u/s. 143(3) of Income Tax Act, 1961 and three appeals were filed by the assess against the consolidated order of the Commissioner of Wealth Tax (Appeals), Shimla dated 12.1.2010 relating to assessment years 1994 -95 to 1996 -97 against the order passed u/s. 16(3) of Income Tax Act, 1961.

(3.) ALL these appeals were admitted on the following questions of law: