COMMISSIONER OF INCOME TAX Vs. MANISH KUMAR BOTHRA

JUDGEMENT

(1.) These five appeals under Section 260-A of the Income Tax Act, 1961 are by the Income Tax Department/revenue against a common order dated 27.7.2006 passed by the Income-tax Appellate Tribunal, Bangalore Bench B in IT(SS)A.No.13to17/Bang/06 relating to the block assessment period 1989-90 to 1999-00 in respect of each of the respondent in these appeals.

(2.) The revenue being aggrieved by the common order passed by the tribunal allowing the appeals filed by individual assesses to set-aside the orders passed by the appellate commissioner as also the orders passed by the Commissioner CIT in five appeals of the assesses before him and also the orders dated 5.10.2005 with reference to applications filed by the assesses dated 3.10.2005 under Section 154 of the Act rejecting the same, has come before us.

(3.) The tribunal under the common order, set-aside the order passed by the Commissioner of CIT (Appeals), directed the assessing officer to pass orders on the rectification application dated 3.7.2001 and allowed the same in accordance with law.