(1.) These cross-appeals have been filed by the assessee as well as the department for the assessment year 1996-97 against the order of the learned Commissioner (Appeals) dated 24-9-1999.
(2.) The grounds of appeal in the appeal filed by the assessee are as under :
(3.) Since in both the appeals the issue involved is same and based on the same facts, we dispose of both these appeals by a common order for the sake of convenience.