S. Kannan, Accountant Member - (1.) GIVING rise as they do to certain common issues, these five departmental appeals and the cross-objection filed by the assessee were heard together and are disposed of by a common order.
(2.) We may clear the decks as it were, by dealing first with the cross-objection filed by the assessee. At the time of hearing, Shri Lakshminarasimhan, the learned counsel for the assessee, stated that he was not pressing the cross-objection. Hence, it is dismissed as such. Departmental appeals : The assessee is a firm. At the relevant point of time its constitution was as follows: Assessment years 1982-83, 1983-84 & 1984-85 S/Shri 1. T.M. Shivanna 2. T.M. Palanatraiah 3. G.P. Sadashivaiah
(3.) K.H. Veeranna Setty;