CIT Vs. GOPAL SHARMA

JUDGEMENT

(1.) These two appeals have been filed by the revenue against the common judgment of the learned Tribunal dated 3-1-2005. The two respondent assessees in the matter, are the directors of the same company, being M/s Shiv Shakti Borewell (P) Ltd., and hence they are being decided by this common order.

(2.) The appeals were admitted on different dates by framing the same substantial question of law, which reads as under:

(3.) Nobody has appeared on behalf of the assessee in either of the appeals, despite due service.