(1.) Since in all these appeals, common questions of law and facts are involved, they are decided by this common judgment.
(2.) By way of these appeals, the appellants have challenged the judgment and order passed by the tribunal whereby the tribunal has allowed the appeals preferred by the assessee, modifying the order of the A.O. and the CIT(A) which has dismissed the appeal.
(3.) This court while admitting the appeals on 27.09.2016 and on 02.06.20107 has framed the following substantial questions of law:-