ORDER :

1. This order shall dispose of Civil Appeal No. 2251/2001 and 2272- 2291/2001 filed by the assessee-appellants [for short "the assessee"] and Civil Appeal Nos. 2292/2001 and 2252-2271/2001 filed by the Commissioner of Income Tax [for short "the revenue"] against a common judgment and order dated 28th July, 2000 passed by the Division Bench of the High Court of Judicature at Bombay in W.P. No. 2191/1999 and other connected writ petitions. For the sake of convenience, the facts are taken from C.A. No. 2251/2001.

2. The facts giving rise to the present appeal are : Search of various premises of the assessee and its group was conducted (date not mentioned) followed by another one on 19th November, 1992. Voluminous books of accounts, Rs. 25,000/- in cash and a computer disk were seized. On 12th March, 1993 an order of provisional assessment under Section 132(5) of the Income Tax Act, 1961 [for short "the Act"], as it then stood on the Statute, was passed estimating the undisclosed income of the assessee at 200.60 crores for the Assessment Years 1989-90 to 1993-94.

3. The application filed by the assessee under Section 132(12) of the Act, as we are given to understand, is still pend