NEW DELHI HOTELS LTD Vs. ACIT

JUDGEMENT

(1.) The present appeals have been filed on behalf of the assessee under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the "said Act") challenging the order dated 07.12.2012 passed by the Income Tax Appellate Tribunal. The Tribunal had, by the order dated 07.12.2012, disposed of three appeals being ITA Nos. 3742/DEL/2012, 3743/DEL/2012 and 1462/DEL/2012 which had been preferred by the revenue relating to the assessment year 2004-05, 2009-10 and 2008-09, respectively.

(2.) These appeals raise a common question and thus, have been taken up together.

(3.) The issue sought to be raised in the present appeals is:-