TAX CASE Nos.1 & 2 OF 1994 Reference against the statement of case drawn on 1st of December, 1993 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.Nos. 59 and 60 (Pat) of 1992. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/S PUJA BAZAR (P) LTD.,MUZAFFARPUR---------------(Respondent) WITH TAX CASE No.2 oF 1995 Reference against the statement of case drawn on 6th December, 1994 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 3 (Pat ) of 1994. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/S PUJA BAZAR (P) LTD.,MUZAFFARPUR---------------(Respondent) With TAX CASE Nos.3 & 4 oF 1995 Reference against the statement of case drawn on 16th December, 1994 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 27 and 28 (Pat) of 1994. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/S PUJA BAZAR (P) LTD.,MUZAFFARPUR---------------(Respondent) With TAX CASE No.17 oF 1995 Reference against the statement of case drawn on 23rd January, 1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 57 (Pat) of 1994. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/S PUJA BAZAR (P) LTD.,MUZAFFARPUR---------------(Respondent) with TAX CASE No.18 oF 1995 Reference against the statement of case drawn on 23rd January, 1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 58 (Pat) of 1994. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/S PUJA BAZAR (P) LTD.,MUZAFFARPUR---------------(Respondent) With TAX CASE Nos.33, 34 and 35 of 1991 Reference against the statement of case drawn on 4th October, 1991 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.Nos. 7, 8 & 10 (Pat) of 1991. 2 COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/s MITHILA PROPERTIES PUBLICATIONS AND CONTRACT ENTERPRISES (P)Ltd., Muzaffarpur------------------------------(Respondent) With TAX CASE No.55 oF 1995 Reference against the statement of case drawn on 20th September, 1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. 62 (Pat) of 1994. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/s MITHILA PROPERTIES PUBLICATIONS AND CONTRACT ENTERPRISES (P)Ltd., Muzaffarpur------------------------------(Respondent) With TAX CASE Nos.9 & 10 oF 1996 Reference against the statement of case drawn on 14th December, 1995 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.Nos. 41 & 42 (Pat) of 1995. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/S PUJA BAZAR (P) LTD.,MUZAFFARPUR---------------(Respondent) With TAX CASE Nos.7 & 8 oF 1998 Reference against the statement of case drawn on 21st June, 1996 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.Nos. 74 & 75 (Pat) of 1992. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/s MITHILA PROPERTIES PUBLICATIONS AND CONTRACT ENTERPRISES (P)Ltd., Muzaffarpur------------------------------(Respondent) With TAX CASE No.17 oF 1998 Reference against the statement of case drawn on …………………by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.No. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/s MITHILA PROPERTIES PUBLICATIONS AND CONTRACT ENTERPRISES (P)Ltd., Muzaffarpur------------------------------(Respondent) With TAX CASE No.18 oF 1998 Reference against the statement of case drawn on 16th May, 1996 by Income Tax Appellate Tribunal, Patna Bench, Patna in R.A.Nos. 22 & 23 (Pat) of 1996. COMMISSIONER OF INCOME TAX BIHAR-I, PATNA----------(Appellant) Versus M/s MITHILA PROPERTIES PUBLICATIONS AND CONTRACT ENTERPRISES (P)Ltd., Muzaffarpur------------------------------(Respondent) ---- 3 For the Department : Mr. Harshwardhan Prasad, Senior Standing Counsel, Income Tax Mr. Archana Sinha, Jr.Standing counsel, Income Tax For the Assessee : Sri K.N.Jain, Senior Advocate Dr. R. Usha, Advocate. **** P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SHAILESH KUMAR SINHA Prasad & Sinha, JJ. In all these references common questions of law with little variation on facts arise and, as such, we have taken them together for disposal. Mr. Harshwardhan Prasad, Senior Standing Counsel appearing on behalf of the Income Tax Department, Dr. R. Usha appearing on behalf of the Assessee M/s Mithila Properties Publications and Contract Enterprises (P) Ltd. and counsel representing M/s Pooja Bajar (P) Ltd. state that answer given by this court in Tax Case No. 36 of 1987 and analogous cases shall mutatis mutandis apply in these references also. It has also been pointed out that the assessee in the aforesaid Tax Case No. 36 of 1987 and analogous cases and in the present references are the same and the only distinction is that the matter pertains to different assessment years. In view of the aforesaid, these references are 4 answered in terms of the order dated 28th of March, 2008, passed in Tax Case No. 36 of 1987 and analogous cases. Let a copy of our opinion be transmitted to the Patna Bench of Income Tax Tribunal. Patna High Court The 1st of July, 2008 N.A.F.R./ Manish ( Chandramauli Kumar Prasad,J.) ( Shailesh Kumar Sinha,J.)