ESTER INDUSTRIES LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are appeals preferred by the assessee under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') against a common judgment dated 22.12.2006 passed by the Income Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal') in ITA No. 3655/Del/2000, ITA No. 3657/Del/2000 and ITA No. 3656/Del/2000 in respect of assessment years 1993-94, 1995-96 and 1994-95 respectively.

(2.) IN an earlier round the assessee had filed an appeal under Section 260A of the Act against a common judgment of the Tribunal dated 31.01.2005. A Division Bench of this Court by an order dated 19.01.2006 had set aside the judgment of the Tribunal dated 31.01.2005 based on a concession that the Tribunal had disposed of the appeal without affording a fair and reasonable opportunity of being heard.

(3.) THE assessee in the present appeal is aggrieved by the disallowance of the following amounts claimed as allowances/expenses :-