1. DORAB PATEL, J.---All these petitions have been filed against reference under section 66(1) of the Income-tax Act, 1922, which have been decided by the learned Judges of the Lahore High Court against the petitioner.
2. The question in all these cases is of the proper interpretation of section 26-A of the Income-tax Act, 1922 with particular reference to the right of a firm to obtain a renewal of its registration under that section. Learned counsel stated that all the impugned judgments were based on an earlier judgment of the Lahore High Court in the Commissioner of Income-tax v. Messrs Rippon Printing Press (Civil Reference No. 65 of 1967) in which we had granted leave and that these petitions also raise the same question of limitation as is raised in the Rippon Printing Press's case. Accordingly we grant leave in all these cases on the same terms and conditions as in Rippon Printing Press's case.
3. The appeals will be made ready on the present record with liberty to the parties to file additional documents, and will be put up for hearing with the appeal arising out of C.P.S.L.A. No. 876 of 1976 (The Commissioner of Income---tax, Lahore v. Messrs Rippon Printing Press) and the connected appeals. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.