COMMISSIONER OF INCOME TAX Vs. RAJIV GUPTA

JUDGEMENT

(1.) These two appeals are by the Revenue and are directed against the common order dated 27th January, 2005 passed by the Income Tax Appellate Tribunal in ITA Nos. 3919/Del/2001 and 3920/Del/2001 for the Assessment Year (AY) 1998-99.

(2.) In ITA No. 828/2005 while admitting the appeal on 21 st September, 2005 the following question of law was framed for consideration:

(3.) In ITA No. 833/2005 an identical question was framed subsequently when the said appeal was admitted by the order dated 21st March, 2006.