(1.) The point involved in all the cases under reference being the same, they have been heard together and are being disposed of accordingly.
(2.) This is reference under Section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as the Act) made by the Income-tax Appellate Tribunal, Patna Bench, Patna to answer the following question of the law :--
(3.) In all the ten cases, the same question has been referred and in five reference cases, namely, Tax Case Nos. 27, 28, 29, 30 and 33 of 1989, the opposite party is Md. Ehtesam and in other five Tax Cases No. 31, 32, 34, 35 and 36, the opposite party is Md. Ezaz.