V.S. BALASUBRAMANYAM Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) We have heard learned counsel for the parties. By consent, the appeal is heard for final disposal at the stage of admission.

(2.) These two Income Tax Appeals arise from the separate orders, both dated 21.09.2012, passed by the Income Tax Appellate Tribunal, Bangalore Bench 'B' (for short 'the Tribunal'), in ITA Nos.189/2010 & 814/2011, pertaining to the Assessment year 2005-06.

(3.) The appellant-assessee in ITA No.189/2010 and the appellant-assessee in ITA No.814/2011 are husband and wife. The facts, against which the orders are passed by the Authorities below including the Tribunal are common and hence, these appeals are being disposed of by the common order.