https://www.taxtmi.com/caselaws?id=49417 Where a single petition under Article 226 consolidated challenges to multiple assessment orders and produced one High Court judgment, the legal principle applied is that consolidation creates one proceeding and therefore one appeal; precedents concerning multiple separate reference proceedings under tax law were distinguished as involving distinct proceedings and separate appeals. Consequently the direction to treat the matter as nine appeals and demand nine sets of court-fees was invalidated, with the appellant liable for only one set of court-fees and any excess fees ordered refunded. en-us Fri, 05 Apr 1963 00:00:00 +0530 Wed, 13 Aug 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49417 Where a single petition under Article 226 consolidated challenges to multiple assessment orders and produced one High Court judgment, the legal principle applied is that consolidation creates one proceeding and therefore one appeal; precedents concerning multiple separate reference proceedings under tax law were distinguished as involving distinct proceedings and separate appeals. Consequently the direction to treat the matter as nine appeals and demand nine sets of court-fees was invalidated, with the appellant liable for only one set of court-fees and any excess fees ordered refunded. Case-Laws Income Tax Fri, 05 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49417