(1.) Having heard counsel for the parties, we frame the following substantial question of law in these appeals, which pertain to assessment years 2007-08 and 2008-09:-
(2.) Learned counsel for the parties state that as a limited and short issue arises for consideration, the appeals may be disposed at this stage itself.
(3.) The impugned order dated 26th April, 2013 passed by the Income Tax Appellate Tribunal ("Tribunal?, for short) related to four assessment years i.e. 2005-06, 2006-07, 2007-08 and 2008-09.