S.R. Chauhan, J.M. - (1.) AS these appeals are inter-related and involve common points so we are disposing them of by this common order for the sake of convenience.
(2.) WTA No. 91/Jp/1995 is an appeal by assessee Mrs. Manali Singhal for asst. yr. 1991-92 and is directed against the order of CIT(A), Udaipur, dt. 2nd Jan., 1995. Wta No. 92/Jp/1995 is an appeal by assessee Mrs. Manjula Singhal for asst. yr. 1992-93 and is directed against the order of CIT(A), Udaipur, dt. 2nd Jan., 1995,
(3.) WTA No. 93/Jp/1995 is an appeal by assessee Ravi Singhal for asst. yr. 1992-93 and is directed against the order of CIT(A), Udaipur, dt. 2nd Jan., 1995.;