COMMISSIONER OF INCOME TAX Vs. HARISHBHAI J. LAKHANI

JUDGEMENT

(1.) SINCE , the issue involved in both these appeals is common, they are heard together and disposed of by this common judgment.

(2.) THE appellant -revenue has filed these appeals, challenging the order of the ITAT, Ahmedabad (for short, 'the Tribunal'), Dated : 12.08.2005, rendered in ITA No. 518/Rjt/2004 for A.Y. 1995 -96 and in ITA No. 519/Rjt/2004 for A.Y. 1996 -97.

(3.) BEING aggrieved with the same, the assessee approached the CIT(A), which partly allowed the appeal of the assessee. Against the aforesaid order of the CIT(A), the appellant -revenue preferred appeals before the Tribunal, wherein, the Tribunal passed the impugned common order. Hence, the appellant -revenue preferred the present appeals, raising the following question of law for our consideration;