(1.) ALL the aforesaid appeals have been filed under section 260A of the Income Tax Act, 1961, against the judgment and order dt. 31 -8 -2006 and 12 -1 -2007 passed by the Tribunal, Lucknow in ITA Nos. 447/Luck/2001; 138/Luck/2002; 139/Luck/2002; 242/Luck/2002; 339/Luck/2005 and 735/Luck/2003, for the assessment years (1995 -96 to 2000 -01) mentioned above.
(2.) ON 24 -7 -2007, a Co -ordinate Bench of this Court has admitted the appeals on the following substantial questions of law:
(3.) FURTHER Co -ordinate Bench of this Court in IT Appeal No. 49 of 2007 has framed an additional substantial question of law, which reads as: