(1.) These Appeals under Section 260A of the Income Tax Act, 1961 (the Act) challenges a common order dated 27th June, 2014 passed by the Income Tax Appellate Tribunal (the Tribunal). The common impugned order is in respect of Assessment Year 2009-10.
(2.) The Revenue has urged the following identical questions of law in all these appeals for our consideration :
(3.) Regarding Question No. (i) :