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Issues:
1. Interpretation of the amended provisions of section 43B of the Income-tax Act for the assessment year 1984-85. 2. Jurisdiction of the Tribunal in giving retrospective effect to the amendments. 3. Consideration of legislative ambiguities in tax laws. 4. Dismissal of cases for lack of referable questions of law. Analysis: The High Court of Madhya Pradesh heard miscellaneous civil cases involving common questions of fact and law related to the interpretation of the Income-tax Act. The main issue revolved around the applicability of the amended provisions of section 43B to the assessment year 1984-85, despite the amendment being effective from April 1, 1988. The court considered whether the Tribunal had erred in giving retrospective effect to the amendments beyond what was provided by Parliament. The Tribunal's decision rested on previous judgments and the court reviewed the facts and legal arguments presented by both the Department and the assessee. The court analyzed each question and ground raised in the applications. Regarding the first question/ground, the court concluded that the Tribunal had rightly treated the proviso to section 43B as retrospective and extended the benefit to the assessee. The court cited previous decisions to support this conclusion. For the second ground, the court emphasized the need to address legislative ambiguities and mitigate hardships, supporting the Tribunal's decision based on similar orders in other cases. The court quoted Judge Learned Hand to highlight the importance of interpreting statutes in line with their purpose. The third ground was dismissed as the mere pendency of a similar question before the Supreme Court does not necessarily give rise to a question of law. The court referred to previous cases to support its decision, emphasizing the need for finality in legal proceedings and discouraging the reactivation of stale issues. After careful consideration, the court found no referable question of law in the applications and concluded that the grounds presented were without merit. Consequently, all miscellaneous civil cases were dismissed, with no orders as to costs. The court also fixed the counsel fee for each side in each case. In summary, the judgment addressed the interpretation of tax laws, jurisdictional issues of the Tribunal, legislative ambiguities, and the dismissal of cases lacking referable questions of law. The court's decision was based on a thorough analysis of the facts, legal arguments, and relevant precedents, ultimately leading to the dismissal of the cases.
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