(1.) SINCE all the appeals arising out of common substantial question of law, they are heard together and disposed of by this common judgment.
(2.) AS all the appeals involve same and identical facts and law except to the extent of the amount and assessment year, they are decided together by taking into consideration facts of Tax Appeal No.429 of 2000 as base in the matters.
(3.) THE appellant Revenue, being aggrieved by the order dated 17.05.2000 passed by the Income Tax Appellate Tribunal in I.T.A. No.1683/Ahd/1999, order dated 01.03.2001 passed in I.T.A. No.832/Ahd/2000 and order dated 01.06.2001 passed in I.T.A. No.833/Ahd/2000 for the A.Y. 1992 -1993, has preferred the present appeals under Section 260A of the Income Tax Act, 1961 (for short, the 'Act') proposing the following common question of law, as formulated in Tax Appeal No.429 of 2000, for determination of this Court in all the three appeals, which reads as under: -