MODERN FARM SERVICES Vs. CIT

JUDGEMENT

(1.) THESE three appeals arise out of a common order (Annex. P -3) passed by the Tribunal, Amritsar Bench, Amritsar in I.T.A. Nos. 328 to 330/Asr./1993 pertaining to the assessment years 1975 -76, 1976 -77 and 1977 -78.

(2.) POINT of law and factual matrix in these three appeals being similar, these have been taken up together for adjudication. For convenience and clarity, facts have been taken from IT Appeal No. 24 of 2000.

(3.) SUBSTANTIAL questions of law as framed by the assessee are not happily worded. In this backdrop, without going to the language of questions of law framed, attention has been focused on spirit behind these questions. Sum and substance of the questions has been taken for consideration without giving importance to language and text of the questions of law framed.