SANDEEP SINGH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two appeals were heard together and are being disposed of by a common judgment as jointly agreed by the learned Counsel for the parties.

(2.) THE Appeal No. 72 of 2002 arises out of order of the Tribunal dated 7.1.2002 passed in ITA No. 2327/All/95 for the assessment year 1992 -93.

(3.) THE case of the Assessee that in this relevant assessment year no interest was paid to him, was not accepted by the Assessing Officer by the order dated 26th of October, 1994. The said order having been confirmed by the First Appellate Authority as well as by the Income Tax Appellate Tribunal, the present appeal has been filed.