LAWS(CHH)-2010-10-31

TRILOK SINGH DHILLON Vs. COMMISSIONER OF INCOME-TAX

Decided On October 20, 2010
TRILOK SINGH DHILLON Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) These tax appeals Under Section 260A of the Income-tax Act, 1961 preferred by the Assessee and cross-objectors are being disposed of by this common judgment as they are directed against the common order dated March 29, 2010 passed by the Income-tax Appellate Tribunal, Bilaspur, Bench Bilaspur (in short "the Tribunal"), by which all the connected appeals preferred by the Revenue, Assessee and cross-objectors have been disposed of.

(2.) With the consent of learned Counsel for the parties, all these appeals were heard for disposal at the admission stage.

(3.) For the purposes of this order, the facts of Tax Case No. 98 of 2010 Trilok Singh Dhillon v. CIT, pertaining to the assessment year 2005-06 and the substantial questions of law proposed in the memo of appeal, shall be referred until and unless specific reference is made to the other tax cases.