(1.) These two appeals of the assessee filed under Section 260 A of the Income Tax Act, 1961 challenges the order of Income Tax Appellate Tribunal, Agra Bench, Agra (hereinafter called as ''Tribunal') dated 28.2.2013 passed in Income Tax Appeal No.129/Agr/2012 for assessment year 2008-09 and order dated 21.4.2016 passed in ITA No.152/Agr/2014 for assessment year 2009-2010.
(2.) The Appeal No.89 of 2013 was admitted on 20.9.2013 on the following substantial question of law:-
(3.) Appeal No.222 of 2016 was admitted on the same question for the assessment year 2009-10 on 20.12.2016.