COMMISSIONER OF INCOME TAX Vs. DEEPAK GUPTA

JUDGEMENT

(1.) We have heard Shri Dhananjay Awasthi, learned counsel for the income tax department. The income tax appeal Nos. 84 of 2012, 85 of 2012, 86 of 2012, 87 of 2012, 88 of 2012, 89 of 2012 and 90 of 2012 are reported to be defective for want of certified copy of the order. The certified copy of the common order has been filed in the connected income tax appeal. The application for exemption is allowed in all the cases. The office will give regular number to the defective income tax appeal Nos. 84 of 2012, 85 of 2012, 86 of 2012, 87 of 2012, 88 of 2012, 89 of 2012 and 90 of 2012.

(2.) These income tax appeals under Section 260A of the Income-tax Act are directed against a common judgment and order dated 31.5.2012 passed by the Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi in ITA No. 1708 to 17013/Del/2011 for the assessment year 1996-97 to 2001-02.

(3.) The department has preferred the appeal on the following questions of law:--