COMMISSIONER OF INCOME TAX Vs. J.B.ROY

JUDGEMENT

(1.) These appeals have been filed by the Commissioner of Income Tax, Delhi (Central)-I, New Delhi against the orders passed by the Income tax Appellate Tribunal on 28.4.2005 in the cases of J. B. Roy and O. P. Srivastava, the assessees herein. ITA No. 1114/2005 is taken as the lead case since admittedly the facts in all the appeals are common.

(2.) The substantial question of law framed by this Court in these appeals is following:

(3.) The facts leading upto the filing of the appeal may be noticed.