1986 (1) TMI 34

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....he parties and the questions that arise 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 t....

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....s of an order made against the company, the 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 As....