ASSTT CIT Vs. ASHOK KUMAR GARG

JUDGEMENT

(1.) As both these appeals and their related cross-objections are inter-related and involve common points, so we are disposing them of by this common order for the sake of convenience.

(2.) ITA No. 1411/Jp/1994 and 1412/Jp/1994 are two appeals by revenue for assessment year 1991-92 and are directed against two separate orders of Commissioner (Appeals), Jodhpur, each dated 21-2-1994.

(3.) The assessee has preferred cross-objection No. 1/Ju/2002 and 2/Ju/2002 in respect of ITA No. 1411/Jp/1994 and 1412/Jp/1994 being the revenue's appeals.