COMMISSIONER OF INCOME TAX Vs. TIN BOX COMPANY

JUDGEMENT

(1.) THESE five appeals by the Revenue under Section 260A of the Income -tax Act, 1961 (for short 'the Act'), are directed against a consolidated order dated October 19, 2001, passed by the Income -tax Appellate Tribunal, Delhi Bench 'C', New Delhi (for short 'the Tribunal'), in I. T. A. Nos. 4429, 4430, 4432, 5135/Delhi of 1996 and 4354/Delhi of 1998, pertaining to the assessment years 1988 -89, 1990 -91, 1991 -92, 1992 -93 and 1994 -95, respectively.

(2.) SINCE in all the appeals an identical issue has been raised, for the sake of convenience these are being disposed of by this common order. However, we shall take the facts of the assessment year 1988 -89 as illustrative.

(3.) AGGRIEVED , the assessed preferred appeals against the disallowance to the Commissioner of Income -tax (Appeals) (for short 'the CIT(A)') but without any success. The assessed took the matter in further appeal to the Tribunal The Tribunal, by the impugned order, had deleted the aforenoted disallowance made by the Assessing Officer. Hence, the present appeals.