JUDGMENT

B.P. Singh, J.-These four appeals by special leave have been preferred by the revenue impugning the common judgment and order of the High Court of Madhya Pradesh at Jabalpur dated July 9, 1996 in M.C.C.Nos. 368-369 of 1993 and Misc. Petition Nos. 2750 of 1984 and 3773 of 1987.

2. The question that arises for consideration in these appeals is whether on the facts and in the circumstances of the case the respondents are entitled to the refund of income-tax paid by them by way of advance tax and self-assessment tax in the event of assessment framed being nullified by the Tribunal on the ground of jurisdiction and there being no possibility of framing a fresh assessment. The High Court by its common judgment and order has answered the question in the affirmative rejecting the submission of the department that the refund must be limited to income-tax paid pursuant to order of assessment, other than income tax paid by way of advance tax and self-assessment tax.

3. The facts of the case, in so far as they are relevant for the disposal of these appeals, are not in dispute. The respondents herein are the assessees and the assessment year in question is 1976-77. The assessments were fr