- (1.) When these appeals were called for hearing in the first round, learned advocate sought pass-over. We had proposed to dismiss these appeals for default as it is well-settled practice of this Court that pass-over is not permissible in final hearing matters. Mr. R.M. Mehta, Learned Counsel for the Assessee, has now appeared and requested to restore the appeals. We accept his request.
(2.) The civil appeals filed by the Assessee are dismissed with no order as to costs Civil Appeal Nos. 2095/2006, 2096/2006 and 2094/2006:
(3.) These civil appeals filed by the Assessee pertain to assessment years 1978-1979, 1979-1980 and 1985-1986.;