COMMISSIONER OF INCOME TAX Vs. RANA GURJIT SINGH

JUDGEMENT

(1.) By this order, seven appeals, i.e., Income-tax Appeals Nos. 396 of 2005, 92 and 93 of 2006, 195 and 525 of 2007, 582 of 2008 and 74 of 2010 are being disposed of as learned counsel for the parties are agreed that identical questions of law are involved therein, except in Income-tax Appeal No. 74 of 2010 wherein one additional substantial question of law has been raised.

(2.) Before proceeding further, it must be mentioned at this stage that the paper-books of the aforesaid appeals have not been received from the concerned branch as the same are said to have been burnt in the fire incident that took place in the premises of this court on the night of January 30, 2011. Learned counsel for the appellant has made available two copies of paper-books of each appeal to the court for reconstruction of the files. The said copies are taken on record and the paper books of the appeals are treated as having been reconstructed. For purpose of disposal, facts have been taken from Income-tax Appeal No. 396 of 2005.

(3.) This appeal under section 260A of the Income-tax Act, 1961 (for short "the Act"), has been filed by the assessee against the order dated March 23, 2005, passed by the Income-tax Appellate Tribunal, Chandigarh Bench "B", Chandigarh (in short "the Tribunal"), in I. T. A. Nos. 303 and 536/ Chandi/2000, relating to the assessment year 1997-98.