(1.) In all these appeals common question of law and facts are involved hence they are decided by this common judgment.
(2.) By way of appeal No. 20/2016, the appellant has assailed the judgment and order of the tribunal whereby tribunal has dismissed the appeal of the assessee. In appeal No. 118/2017, the tribunal has partly allowed the appeal filed by the assessee and in appeal No. 136/2017, the tribunal has partly allowed the appeal of the assessee.
(3.) This court while admitting the appeals framed following substantial questions of law:-