(1.) THE above tax case appeals are directed against the order of the Income-tax Appellate Tribunal in ITA Nos.1210/Mds/2003, 1212/Mds/2003, 1211/Mds/2003, 1214/Mds/ 2003 and 1213/Mds/2003 respectively.
(2.) THE Revenue is the appellant in all the above appeals. THE assessment year involved in these cases are 1996-1997, 1997-1998 and 1998-1999.
(3.) CONSEQUENTLY, we do not see any merit in the appeals and hence, they are dismissed. No costs.