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Section 260A of the Income-tax Act, 1961 - High Court - Appeal to - Assessment year 2006-07 - If by conduct appeals are consolidated at appellate stage and appellate authority is invited to render one to dispose of all appeals by a common , a single appeal is maintainable against said common , but Court fees is to be paid in respect of each appeal, which stands consolidated by common [In favour of revenue] If by conduct appeals are consolidated at the appellate stage and the appellate authority is invited to render one to dispose of all the appeals by a common , may be several decrees/orders are required to be passed to dispose of those appeals, but since each of them would be supported by the common , in the event the common is interfered with, those orders would lose their soul and would collapse forthwith like a body without soul. One appeal is maintainable against a common , but the appellant would be required to pay Court fees as is payable in accordance with the provisions of the Applicable Court Fees Act in respect of each appeal, which stands consolidated by the common against which an appeal has been preferred. CASES REFERRED TO Chandra Bhan Gosain v. State of Orissa [1963] 50 ITR 195 (SC), CIT v. Tata Tea Ltd. [2005] 272 ITR 42(Cal.), K.G. Khosla and Co. (P.) Ltd. v. Deputy Commissioner of Commercial Taxes [1966] 17 STC 473 (SC), Lachhmi (Mt.) v. Mt. Bhulli AIR 1927 Lahore 289 and Narhari v. Shankar [1953] AIR 1953 SC 419. Arvind Vashishth for the Appellant. S.K. Posti for the Respondent. JUDGMENT Barin Ghosh, C.J. - In respect of the assessment year 2006-07, several assessment orders were passed in relation to several employees of the assessees. In relation to those assessment orders, common questions of law arose. Appeals were preferred against those assessment orders. Those were decided by a single order. Against the appellate order, several appeals were filed before the Tribunal. Those were dealt with by a common order by the Tribunal. Thus, whereas there were several assessment orders against each of the respondent-assessees in respect of their employees, there was one common appellate order in respect of each of the respondent-assessees although…

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