COMMISSIONER OF INCOME Vs. METROCHEM INDUSTRIES LTD.

JUDGEMENT

(1.) All these appeals are preferred against different judgments. Tax Appeal No. 1085 of 2008 is preferred against the order dated 30.3.2007 of the Income Tax Appellate Tribunal, Ahmedabad Bench "A", Ahmedabad (for short, "the Tribunal") in ITA No. 1373/Ahd/2000 for the Assessment Year 1996-1997. Tax Appeal No. 676 of 2008 is preferred against the order dated 30.3.2007 of the Tribunal in ITA No. 1484/Ahd/2000 for the Assessment Year 1997-1998. Tax Appeal No.1086 of 2008 is preferred against the order dated 30.3.2007 of the Tribunal in ITA No. 1524/Ahd/2000 for the Assessment Year 1996-1997, while Tax Appeal No. 1812 of 2008 is preferred against the order dated 30.3.2007 of the Tribunal in ITA No. 1483/Ahd/2000 for the Assessment Year 1994-1995. By way of the impugned orders, the Tribunal held in favour of the assessee by confirming the order of CIT (A).

(2.) At the time of admitting present appeals, following questions of law were framed for our consideration:- Tax Appeal No.1085 of 2008

(3.) Since common issues are involved in all these appeals, they are taken up for hearing together and are being disposed of by this common order.