(1.) Since, all these appeals involve common question of law, they are heard together and disposed of by this common judgment.
(2.) By way of these appeals, the appellantassessee has challenged the common order passed by the ITAT, Rajkot, Dated : 27.06.2005, in ITA Nos. 125, 126, 127, 128, 129 & 130/Rjt/2005.
(3.) This Court, at the time of admitting these appeals, framed the following common substantial question of law;