GIRISH MISHRA Vs. ASSTT CIT

JUDGEMENT

(1.) ITA No, 436 of 1995 by the assessee is directed against the order of the Commissioner (Appeals), Varanasi, dated 21-12-1994, for the assessment year 1991-92. ITA No. 738 of 1998 by the revenue is directed against the order of the Commissioner (Appeals), Varanasi, dated 16-1-1998 for the assessment year 1992-93.

(2.) One of the issues in the assessee's appeal is connected with the departmental appeal, therefore, both were heard together and we dispose of the same by this common order.

(3.) Because the Courts below erred in wrongly and illegally confirming the deposit of Rs. 1,55,000."