(1.) By way of these appeals, the department has challenged different judgments and orders of the Tribunal for different assessment years, however, the issues involved in these appears are identical, they are taken up for hearing and disposal together.
(2.) The question of law framed at the time of admitting Tax Appeal No.226 of 2010 reads as under:-
(3.) The questions of law framed at the time of admitting Tax Appeal No.1214 of 2005 reads as under:-