S.MURALIDHAR,J. - (1.) These two appeals are by the Revenue and are directed against the common order dated 27th January, 2005 passed by the Income Tax Appellate Tribunal in ITA Nos. 3919/Del/2001 and 3920/Del/2001 for the Assessment Year (AY) 1998-99.
(2.) In ITA No. 828/2005 while admitting the appeal on 21 st September, 2005 the following question of law was framed for consideration: "Whether the ITAT was correct in law in confirming the order passed by the CIT (Appeals) holding that the provisions of Section 145(3) were not applicable completely ignoring the fact that the Assessing Officer has rejected the account books of the assessee?"
(3.) In ITA No. 833/2005 an identical question was framed subsequently when the said appeal was admitted by the order dated 21st March, 2006.;