INCOME TAX OFFICER Vs. MEHRA BROTHERS

JUDGEMENT

(1.) THESE appeals are preferred by the Revenue against the respective order of the ld. CIT(A) on common grounds.

(2.) SINCE these appeals were heard together, these are being disposed of through this consolidated order.

(3.) THAT the Ld. Commissioner of Income Tax (Appeals) -II, Kanpur has erred in law and on facts by not appreciating the fact that there existed an employer and employee relationship between the assessee and Mr. Martin.