OHM ORGANISERS Vs. DY.C.I.T.

JUDGEMENT

(1.) AS Tax Appeal No.214/2004 and Tax Appeal No.215/2004 arises out of the impugned common judgment and order passed by the learned Income Tax Appellate Tribunal (hereinafter referred to as 'the tribunal') and Tax Appeal No.692/2009 filed by the revenue can be said to be a cross appeal to Tax Appeal No.215/2004 filed by the assessee, all these appeals and as such as there is broad consensus between the learned advocates appearing on behalf of the respective parties to remand the matters to the learned tribunal to decide the same together afresh in accordance with law and on its own merits, all these Tax Appeals are disposed of by this common judgment and order.

(2.) TAX Appeal No.214/2004 has been preferred by the appellant -assessee -M/s Ohm Organizers challenging the impugned judgment and order passed by the learned tribunal dated 12/11/2003 in IT (SS)A No.321/Ahd/2002 with respect to the block Assessment Years 1990 -91 to 1999 -2000 and upto 29/10/1999 to consider the following substantial questions of law;

(3.) SO far as Tax Appeal No.692/2009 is concerned, the same has been preferred by the appellant -revenue challenging the impugned judgment and order passed by the learned tribunal dated 17/10/2008 in IT(SS)A No.314/Ahd/2002 to consider the following substantial questions of law;