https://www.taxtmi.com/caselaws?id=22537 The court held that a single application under section 256(1) and/or 256(2) of the Income-tax Act is maintainable when the Income-tax Appellate Tribunal disposes of appeals for multiple years or different assessees by a common order. The court emphasized that the advisory jurisdiction of the High Court and the consolidated nature of the Tribunal's order support the maintainability of a single application. en-us Fri, 22 Mar 1991 00:00:00 +0530 Fri, 11 Dec 2009 10:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22537 The court held that a single application under section 256(1) and/or 256(2) of the Income-tax Act is maintainable when the Income-tax Appellate Tribunal disposes of appeals for multiple years or different assessees by a common order. The court emphasized that the advisory jurisdiction of the High Court and the consolidated nature of the Tribunal's order support the maintainability of a single application. Case-Laws Income Tax Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22537