(1.) THESE four appeals arise in identical circumstances, basically involving a common question, though one question as involved in three appeals is not incorporated in Appeal No. 13, however, in view of the controversy involved in all the four matters, we think it appropriate to decide all these four appeals by this common judgment.
(2.) APPEALS No. 70, 50 and 23 have been admitted on different dates, by framing following two substantial questions of law, which are common in all the three matters, being as under:
(3.) ALL these four appeals relate to different assessment years.