1. ' DORAB PATEL, J.---These three petitions for leave have been filed against judgment of the Lahore High Court by which the learned Judges had decided in favour of the respondent-assessee the question referred to the High Court under section 66(1) of the Income-tax Act, 1922 (hereinafter called the said Act). The petitioner had after the decision of the references applied to the High Court for certificates of appeal to this Court and after the dismissal of their applications, he has filed these petitions for leave which according to the office are time-barred.
2. The petitions turns on the proper construction of section 26-A of the said Act and the view taken in the impugned judgment is based on the judgment of the High Court in Commissioner of Income- tax, Lahore v. Messrs Rippon Printing Press (C.P.S.L.A. No, 876 of 1976) in which we had already granted leave. Similarly, the question whether the petitions are in time raises exactly the same questions of law and fact as in the case cited. Accordingly, we grant leave in these cases also. 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 CPSLA 876 of 1976 and the appeals in connected cases. 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.