(1.) The aforestated appeals under Section 260A of Income Tax Act, 1961 (Act for short) filed by M/s Ram Krishan Associates Private Limited pertain to assessment years 1994-95 and 1996-1997 to 1997-1998 and arise from order dated 14. 05. 2004 in I. T. A. No. 3636/Del/2000, 23. 06. 2004 in I. T. A. No. 869/02 and 20. 04. 2003 in ITA No. 873/2002 passed by the Income Tax Appellate Tribunal.
(2.) The appeals were admitted for hearing vide order dated 08. 1 2006 on the following substantial questions of law:-
(3.) To avoid prolixity we are not referring to assessment and appellate orders. We would note the relevant undisputed facts as held and found by the Tribunal.