TITAS GAS CO. LTD. Vs. COMMISSIONER OF TAXES

JUDGEMENT

(1.) As common question of law and facts are involved in these reference applications and the parties being same they are heard together and are being disposed of by this judgment.

(2.) Reference application No.43 of 1994 relates to the assessment year 1985-86 and arises out of judgment and order dated 21-3-94 passed in ITA No. 860 of 1989-90 (Assessment year 1985-86) by the Taxes Appellate Tribunal Division Bench 1, Dhaka.

(3.) Reference application No.44 of 1994 relates to the assessment year 1986-87 and arises out of an order dated 21-3-1994 passed in ITA No. 861 of 1989-90 (Assessment year 1986-87) by the Taxes Appellate Tribunal, Division Bench 1, Dhaka.