( 1 ) REFERENCE Case No. 126 of 1992 arises out of the order of the Income-tax Appellate Tribunal in I. T. A. No. 1822/ (Hyd) of 1990 dated 23/03/1992. Messrs. V. V. Trans-investments (P.) Ltd. , Hyderabad, aggrieved by the said order made a Reference Application No. 101/ (Hyd) of 1992, before the Appellate Tribunal to refer to this court certain questions of law for the opinion of this court.

( 2 ) WRIT Petitions Nos. 5408, 6102 and 6141 of 1993 are filed by the Deputy Commissioner of Income-tax (Assessment) - III Hyderabad, Deputy Commissioner of Income-tax (Assessments), Special Range-3, Hyderabad, and the Assistant Commissioner of Income-tax, Investigation Circle-I (1), Hyderabad, respectively, on behalf of the Department, for a writ of certiorari or order or direction, to call for the records relating to I. T. A. No. 1845/ (Hyd) of 1990, for the assessment year 1988-89, I. T. A. No. 822/ (Hyd) of 1992 for the assessment year 1989-89, respectively, passed by the Income Appellate Tribunal, Hyderabad Special Bench, Hyderabad, dated 4/02/1993, and quash the order of the Special Bench.

( 3 ) MESSRS. Surana Steels Pvt. Ltd. , Secunderabad (first respondent in W. P.