REGENT COMPUTRONICS PVT. LTD.

BHIMRAJ PANNA LAL Appellant

V/S

COMMISSIONER OF INCOME-TAX Respondents

Referred Judgements :-

FRANKS (RISETTE) (KING STREET). LTD. V. DICK [REFERRED TO]
P.L.M.D.L.PALANIAPPA CHETTIAR V. COMMR. OF INCOME-TAX,MADRAS [REFERRED TO]
VIR BHAN,BANSI LAL V. COMMR. OF INCOME-TAX,PUNJAB [REFERRED TO]
JITANRAM NIRMALRAM V. COMMR. OF INCOME-TAX,B.ANDO. [REFERRED TO]
COMMR. OF INCOME-TAX,BOMBAY V. GOPAL VAIJNATH MANOHAR [REFERRED TO]
CHIMANRAM MOTILAL V. COMMR OF INCOME-TAX (CENTRAL) BOMBAY [REFERRED TO]
INDIA UNITED MILLS LIMITED VS. COMMR OF EXCESS PROFITS TAX BOMBAY [REFERRED TO]
CHATTURAM HORILRAM LIMITED VS. COMMR OF INCOME TAX B AND O [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. MAHARAJA PRATAP SINGH BAHADUR [REFERRED TO]
IN RE: KASHI NATH BAGLA VS. STATE [REFERRED TO]
EGGED CO-OPERATIVE SOCIETY LTD VS. LEVI GEFFEN [REFERRED TO]
IN RE: KEDARNATH KESRIWAL VS. STATE [REFERRED TO]
COMMISSIONER OF INCOME-TAX, BENGAL VS. MESSRS MAHALIRAM RAMJIDAS [REFERRED TO]
RAJENDRA NATH MUKERJEE VS. COMMISSIONER OF INCOME-TAX [REFERRED TO]

JUDGEMENT

(1.) These three references are under Section 66 (2) of the Indian Income-tax Act, 1922 "(11 of 1922), end, as a common question of law arises in each of these three cases, which are in respect of different years of assessment, they have been heard together.

(2.) On the requisition of the High Court under Section 66 (2) of the Act, the Income-tax Appellate Tribunal has stated a combined case in all the three cases and referred it to the High Court to determine the common question of law raised thereby.

(3.) The question of law raised in these cases raises the validity of assessment of a certain sum of money, the amount of which varies in each case, to income-tax in the hands of the assesses under Section 34 of the Income-tax Act.

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BHIMRAJ PANNA LAL Vs. COMMISSIONER OF INCOME TAX

Referred Judgements :-

JUDGEMENT

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