S.R. Chauhan, J.M. - (1.) AS the above appeals involve common points so we are disposing them of by this common order for the sake of convenience.
(2.) These appeals by Revenue have been filed for asst. yrs. 1982-83, 1983-84, 1984-85 and 1986-87 respectively and are directed against the common order of CIT(A), Jodhpur, dt. 28th Feb.. 1992. We have heard the arguments of both the sides and also perused the records.
(3.) THE Revenue has raised the sole common ground disputing the cancellation of assessment (reassessment) in asst. yrs. 1982-83 and 1983-84, and has disputed the deletion of addition of professional receipts in asst. yrs. 1984-85 and 1986-87.;