S.A. RAHIM Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These appeals are filed under Section 260A of the Income Tax Act, 1961. Since the challenge to the orders passed by the Income Tax Appellate Tribunal, Hyderabad, 'B' Bench at Hyderabad is on the same grounds and in view of the fact that the substantial questions of law for determination by this Court being one and the same in all the appeals, they are being disposed of by the following common judgment.

(2.) We have heard the learned Counsel appearing for the Assessees and the department.

(3.) For the sake of convenience, the Appellants/assesses will be referred to by their names.