1986 (1) TMI 34

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..... ise for determination in these cases, are common, we propose to dispose of them by a common order. In these references made under section 256(1) of the Income-tax Act, 1961 ("the Act"), the Income-tax Appellate Tribunal, Bangalore Bench, Bangalore ("the Tribunal"), at the instance of the Revenue, has referred the following question of law for the opinion of this court: "Whether in law and on the .....

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..... e Income-tax Officer reopened the proceedings against the assessee and brought the said sums also to tax, the correctness of which was challenged by him in appeals before the Appellate Assistant Commissioner of Income-tax, Bangalore Range, Bangalore, who by his common order dated March 20, 1976, allowed them. Aggrieved by the said order of the Appellate Assistant Commissioner, the Revenue filed se .....

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..... ould be decided only after the disposal of the references relating to the company before the High Court of Andhra Pradesh, then also it should have postponed the hearing of the appeals and taken them up for hearing after a decision was rendered in that reference. Whether that should be done or not is for the Tribunal to decide. But as the Tribunal has not decided the appeals on merits, we cannot h .....

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