(1.) These appeals are filed by the revenue under Section 260A of the Income Tax Act, 1961 (the "Act" for short) assailing the common order passed by the Income Tax Appellate Tribunal (ITAT), Bangalore Bench C relating to the assessment year 2006-07.
(2.) The facts in brief:
(3.) Being aggrieved by the said judgment passed by the ITAT, revenue has preferred these appeals, raising the following substantial questions of law: ITA No.67/2014