GOODRICKE GROUP LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE two appeals were heard analogously as two of the points involved herein are common, whereas there is one additional point involved in the IT Appeal No. 538 of 2004.

(2.) IT Appeal No. 537 of 2004 is at the instance of an assessee and is directed against an order passed by the Tribunal, "B" Bench, Kolkata, in ITA No. 324/Kol/2003 for the asst. yr. 1993-94 affirming the order passed by the CIT(A).

(3.) IT Appeal No. 538 of 2004 is also at the instance of the selfsame assessee and is, however, directed against order dt. 19th March, 2004, passed by the Tribunal, "B" Bench, Kolkata in ITA No. 723/Kol/2003 for the asst. yr. 1994-95 by which the Tribunal affirmed the order passed by the CIT(A).