1996 (1) TMI 42

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..... earing. On the request of the parties, Miscellaneous Civil Case No. 225 of 1990 and Miscellaneous Civil Case No. 226 of 1991 are also listed through supplementary cause list and all these three cases entailing common questions of facts and law are heard analogously and are being disposed of by this common order. These applications are filed by the Commissioner of Income-tax, Bhopal, under sectio .....

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..... was not accepted and special leave petition is pending ?" In Miscellaneous Civil Case No. 226 of 1991, the undernoted questions of law are proposed in the application for a direction to the Tribunal and state the case and refer the same : "(A) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in dismissing the Departmental appeals when the .....

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..... 158 ITR 755. CIT v. Mithalal Ashok Kumar [1986] 158 ITR 755 (MP) is referred in CIT v. Mithalal Ashok Kumar [1986] 159 ITR 209 (MP). The reference in all these cases is sought only on the ground that special leave petition is pending against the decision rendered by this court in CIT v. Mithalal Ashok Kumar case. It is an admitted position that the point projected in these applications in the .....

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