(1.) Heard Mr.M.P.Senthil Kumar, learned counsel appearing for the appellant/assessee and the learned Standing Counsel appearing for the respondent.
(2.) These appeals have been filed by the appellant/assessee challenging the common orders passed by the Income Tax Appellate Tribunal, 'A' Bench Chennai in I.T.A.Nos.531 and 532/Mds/2005 dated 28.02007.
(3.) These appeals have been admitted on the following substantial question of law:-