COMMISSIONER OF INCOME TAX Vs. VASAVI PRATAP CHAND

JUDGEMENT

(1.) These are four appeals under Sec. 260A of the Income Tax Act, 1961 ('Act') directed against the common order dated 25th Nov. 2003 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 4962 and 4967/Del/2002 for the Assessment Years ('AYs') 1995-96. ITA Nos. 159 and 205 of 2005 are by the Revenue and ITA Nos. 786 and 806 of 2005, are by the Assessee. Questions of law

(2.) In ITA Nos. 159 and 205 of 2005 filed by the Revenue, by the order dated 13th Sept. 2005, while admitting the appeals, this Court framed the following question of law:

(3.) While admitting the Assessee's appeals ITA Nos. 786/2005 and 806/2005 by orders dated 5th Sept. 2005 and 13th Sept. 2005 respectively this Court framed the following questions of law: