(1.) THIS judgment will dispose of IT Appeal Nos. 442, 457, 460 to 474, 517 and 518 of 2005. Facts have been taken from IT Appeal No. 471 of 2005. These may be briefly noticed.
(2.) THIS appeal has been filed by the assessee proposing following substantial questions of law :
(3.) FACTS as noticed in the order of the AO are that :