SAJID KHAN Vs. PRINCIPAL COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) The batch of appeals under Section 260-A of the Income Tax, Act, 1961 (hereinafter referred to as ''the Act") arises out of order of the Income Tax Appellate Tribunal, New Delhi dated 12.07.2017 (hereinafter referred to as "the Tribunal") by which the Tribunal had decided seven appeals being I.T.A. Nos. 1623/Del/2017, 1624/Del/2017 1625/Del/2017, 1626/Del/2017, 1627/Del/2017, 1628/Del/2017, 1629/Del/2017, 1630/Del/2017 1631/Del/2017 in respect of assessment year 2005-06.

(2.) The dispute in all these appeals essentially relates to the addition made by the Assessing Officer. Since in all these appeals the facts and issue involved are common, therefore, all the appeals are heard together and are being disposed of by a common order as it is admitted by the parties that the decision on the questions referred below, would necessarily govern the other appeals. The appeal in the case of Sajid Khan, being Income Tax Appeal No. 14 of 2019 is taken as the leading appeal.

(3.) The appeal was admitted on the following substantial questions of law: