COMMISSIONER OF INCOME Vs. UMESH PRASAD SINGH

JUDGEMENT

(1.) Heard the parties in respect of limitation petition seeking condonation of one day delay in preferring these appeals. In the facts and circumstances of the case, the delay is condoned. The limitation petitions are allowed.

(2.) All these appeals have been heard together as they relate to same parties and involve common questions of law. The appellant in all these appeals is Department of Income Tax and the respondent is the assessee either in individual or H.U.F. capacity. Learned counsel for the Department has advanced common submissions for deciding whether these appeals involve substantial questions of law or not. According to the submissions advanced, the substantial question of law arising from the impugned order of learned Income Tax Appellate Tribunal, Patna Bench, Patna is :-

(3.) In support of his submission and stand learned counsel for the Department took us through the common order under appeal, particularly paragraph 7.9 of that order wherein the issue relating to interest under the aforesaid provisions of the Income Tax Act has been considered.