ARUNACHAL POLICE HOUSING Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) Heard Dr. Ashok Saraf, learned senior counsel assisted by Mr. P Baruah, Mr. P.Das and Mr. S.P. Sharma, learned counsel for the appellant. Also heard Mr. Sanjay Sarma, learned Standing Counsel, Finance and Taxation Department for the respondents.

(2.) The appellant in these appeals are assailing the assessment orders dated 29.12.2011, the order passed by the CIT (Appeals) dated 02.07.2013 and the order dated 31.05.2017 passed by the Income Tax Appellate Tribunal relating to the Assessment Years 2009-2010 and 2010-2011. Since the consideration ultimately was made by a common order in I.T.A. No.496 and 497/Kol/2013 and these two appeals arise out of the said common order, we have taken up these appeals together, heard and disposed of by this common order.

(3.) The substantial question of law framed in these appeals is also common to both these appeals, which reads as hereunder :