2001 (2) TMI 67

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....civil miscellaneous petitions had been filed to recall the judgment dated October 8, 1999, in I.T.R. Nos. 180 to 192 of 1997 (CIT v. K. Mahim Udma [2000] 242 ITR 133). An affidavit has been filed by Sri George K. George, who appeared in the above income-tax reference cases. It is stated in the affidavit that twelve connected cases were disposed of by a common judgment dated October 8, 1999. The ea....

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....8, 1999, in I.T.R. Nos. 180 to 192 of 1997 (see [2000] 242 ITR 133). Post I. T. R. Nos. 180 to 192 of 1997 a1ong with I. T. R. Nos. 13 to 16 of 2000, on January 2, 2001. S. SANKARASUBBAN J. (14-2-2001).-These cases relate to the different assessment years. The question of law referred is (see [2000] 242 ITR 133, 135), "Whether, on the facts and in the circumstances of the case, the Appellate....