CHALTHAN VIBHAG KHAND Vs. INCOME TAX OFFICER

JUDGEMENT

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

(2.) TAX Appeal No. 211 of 2006 is filed by Shree Chalthan Vibhag Khand Udyog Sahakari Mandli Ltd., seeking to challenge the order of the learned ITAT, Surat (for short, 'the Tribunal'), Dated: 31.08.2005, rendered in ITA No. 3691/Ahd/2004 for the A.Y. 2003 -04, whereas, Tax Appeal No. 440 of 2006 is preferred by Shree Madhi Vibhag Khand Udyog Sahakari Mandli Ltd., seeking to challenge the order of the learned ITAT, Surat, Dated: 31.08.2005, rendered in ITA No. 3734/Ahd/2004 for the A.Y. 2003 -04.

(3.) AT the time of admitting these appeals, this Court framed the following question;