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TMI Blog2011 (7) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... ct in respect of each appeal, which stands consolidated by the common judgment against which an appeal has been preferred - Appeal is disposed of - ITA NO 25/10, ITA NO 26/10, ITA NO 28/10, ITA NO 29/10 - - - Dated:- 13-7-2011 - BARIN GHOSH, SERVESH KUMAR GUPTA, JJ. Judgment: Barin Ghosh C. J.- 1. In respect of the assessment year 2006-07, several assessment orders were passed in relation to several employees of the assessees. In relation to those assessment orders, common questions of law arose. Appeals were preferred against those assessment orders. Those were decided by a single order. Against the appellate order, several appeals were filed before the Tribunal. Those were dealt with by a common order by the Tribunal. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on February 3, 1992 that, against one consolidated order of the Tribunal, only one application for reference shall be filed covering all the assessment orders involved and no separate application shall be filed and that, in terms thereof, even after introduction of section 260A in the Act, the same procedure continued to be followed in appeals under section 260A of the Act. The court held that the practice and procedure for reference cannot be inducted in respect of appeals and that as soon as the Civil Procedure Code applies, the appeal against a consolidated order will relate to each individual case though the order might dispose of more than one. It held that when more than one appeal or suit are disposed of by a common judgment the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act against each assessment year and concerning each assessee, since consolidated. In that case, the court was concerned with liability to pay court fees in respect of different appeals consolidated into one. 4. It was contended that the said case was principally decided on the basis of the practice followed in the High Court. We think that the hon'ble court, in the said judgment, clearly decided that consolidation of appeals into one is permissible. 5. In Mt. Lachhmi v. Mt. Bhulli, AIR 1927 Lahore 289, two widows were jointly in possession of certain land. Each sued the other for declaration that she was the exclusive owner of that land and the other had no right to it of any kind. Both the suits were disposed of by a single ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in Narhari v. Shanker, AIR 1953 SC 419. 7. In K. G. Khosla and Co. (P) Ltd. v. Deputy Commissioner of Commercial Taxes [1966] 17 STC 473 (SC), two orders were passed, one under the Madras Sales Tax Act and the other under the Central Sales Tax Act. Two appeals were filed before the Tribunal. Against the decision of the Tribunal, the Department as well as the assessee filed two revisions each to the High Court. The High Court disposed of the same by a common order. The assessee, thereafter, filed two appeals before the hon'ble Supreme Court. An objection was raised stating that four appeals, and not two, should have been filed. The hon'ble Supreme Court repelled the contention. Similar view has also been expressed in Chan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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