SMT. PREMLATA PURSHOTTAM PALDIWAL, C/O. PALDIWAL NURSING HOME Vs. THE COMMISSIONER OF INCOME TAX I, AAYKAR BHAWAN, CIVIL LINES, NAGPUR TAH. & DIST.

JUDGEMENT

(1.) These appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenge a common order dated 30th May, 2011 passed by the Income Tax Appellate Tribunal, Nagpur (Tribunal). The impugned common order relates to the assessment years 1998-1999, 1999-2000, 2000-2001, and 2001-2002. Hence the four appeals.

(2.) All the four appeals were admitted on 14th December, 2011 on the following identical substantial question of law :

(3.) It is an agreed position between the parties that above substantial question of law arises on identical facts in the four appeals. Therefore, facts in any one of the four appeals would be sufficient to answer the above substantial question of law raised in all the four appeals. Therefore, by consent of the parties we shall refer to the facts in Income Tax Appeal No. 19 of 2011 relating to Assessment Year 1998-99.