CIT (CENTRAL) JAIPUR Vs. RANJEET SINGH YADAV

JUDGEMENT

(1.) In all these appeals identical questions of law and facts are involved and as they relate to the same assessee, they are heard together and decided by this common judgment.

(2.) By way of these appeals, the appellant has assailed the judgment and order of the Tribunal whereby Tribunal after considering the additional evidence which was produced by the assessee under Rule 29 has allowed the appeal of the assessee and dismissed the appeal of the department.

(3.) This court while admitting the appeals on 3.12.2012 (145/2012, 146/2012, 147/2012, 148/2012 & 149/2012) framed following common substantial questions of law:-