COMMISSIONER OF INCOME TAX Vs. MOTILAL MEMORIAL SOCIETY

JUDGEMENT

(1.) BOTH the appeals have been filed by the Department against the common judgment and order dated 30.06.2005 passed by the Income Tax Appellate Tribunal, Lucknow in Second Appeal Nos. 455/Luc/2001 and 457/Luc/2001, for the assessment years mentioned above.

(2.) ON 28.11.2005, both the appeals were admitted by a Coordinate Bench on the following substantial question of law: -

(3.) WITH this background, Sri D.D. Chopra, learned Standing Counsel for the Income -tax Department justified the impugned order passed by the AO. He also submits written submissions.