(1.) ALL the appeals have been filed by the Department under Section 260A of the Income -Tax Act, 1961 against the consolidated judgment and order dated 21.02.2008, passed by the Income Tax Appellate Tribunal, Lucknow in the following appeals : - 1. ITA No. 245/Luc/2003 and 229/Luc/2003 for the Assessment Year 1994 -95;
(2.) ITA No. 56/Luc/2004 and 239/Luc/2005 for the Assessment Year 1995 -96;
(3.) ITA No. 246/Luc/2003 and 271/Luc/2003 for the Assessment Year 1997 -98; and