(1.) ALL these appeals are filed by the assessee, which are directed against three separate orders of learned CIT(A) -II, Lucknow dated 31/08/2010 for assessment year 2005 -06, dated 09/11/2012 for assessment year 2004 -05 and dated 31/08/2010 for assessment year 2006 -07. All these appeals were heard together and are being disposed of by way of this common order for the sake of convenience.
(2.) FIRST we take up the appeal of the assessee for assessment year 2005 -06 i.e. I.T.A. No. 88/Lkw/2011.
(3.) LEARNED A.R. of the assessee placed reliance on the following judicial pronouncements: