1996 (3) TMI 78

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....Miscellaneous Civil Case No. 203 of 1992, Miscellaneous Civil Case No. 207 of 1992 and Miscellaneous Civil Case No. 216 of 1992 for the assessment years 1983-84, 1984-85 and 1985-86 and non-applicant/assessee, S. C. Nigam, in Miscellaneous Civil Case No. 208 of 1992, Miscellaneous Civil Case No. 209 of 1992 and Miscellaneous Civil Case No. 210 of 1992 for the assessment years 1983-84, 1984-85 and 1985-86 arising out of the orders dated July 16, 1991, passed by the Tribunal in I.T.As. Nos. 583, 584 and 585/(Ind) of 1988 after rejection of the applications registered as R. As. Nos. 301, 302 and 303/(Ind) of 1991 on November. 28, 1991, and orders dated June 10, l991, passed by the Tribunal in I.T.As. Nos. 467, 468 and 469/(Ind) of 1987 after r....

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....nal, however, accepted the contentions of the non-applicant/assessee and allowed the appeals. The applicant felt aggrieved by the orders of the Tribunal and as such filed the applications under section 256(1) of the Act. The applications were, however, rejected on the assumption that there was no referable question of law. Thereafter the applicant filed these applications in this court. We have heard Shri D. D. Vyas, learned counsel for the applicant/Department ; Shri S. C. Goyal, learned counsel for the non-applicant/assessee---M. L. Jain and Shri V. K. Jain, learned counsel for the non-applicant/assessee --- S. C. Nigam, in all these cases. Counsel for the applicant submitted that the orders of the Tribunal give rise to the question....