COMMISSIONER OF INCOME TAX (EXEMPTION) ASHOK MARG LUCKNOW Vs. SETH ANANDRAM JAIPURIA EDU.SOCIETY CANTONMENT KANPUR

JUDGEMENT

(1.) All these three appeals filed under Sec. 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961') have arisen from two sets of judgments and order of Income Tax Appellate Tribunal (hereinafter referred to as "Tribunal") raising same questions though relates to different Assessment Years (hereinafter referred to as "A.Y."), details whereof are as under: <FRM>JUDGEMENT_203_LAWS(ALL)3_2017.html</FRM>

(2.) Though substantial questions of law raised in all these appeals are same, but since there is difference of amount mentioned in the different appeals, we reproduce respective substantial questions of law involved in all these appeals as under:

(3.) Basic facts common for all these appeals, necessary for adjudication of these questions, are stated as under.