COMMISSIONER OF INCOME TAX Vs. NAGESH DEVIDAS KULKARNI

JUDGEMENT

(1.) These are a group of 66 appeals filed by the Revenue under Sec. 260A of the Income-tax Act, 1961 out of which 40 appeals are on board for admission and the remaining 26 appeals are taken for admission by consent of parties. Since the common issue is involved in all these appeals, they are heard together and disposed of by this common judgment.

(2.) In our opinion, orders passed by the Tribunal in all these appeals give rise to a substantial question of law and accordingly we admit all these appeals on the following common question of law:

(3.) By consent of counsel on both sides, all these appeals are taken up for final hearing.