- (1.) Leave granted.
(2.) As facts of both the appeals are similar, at the request of the learned counsel appearing for the parties, both the appeals had been heard together.
(3.) Being aggrieved by the judgments delivered by the High Court of Punjab and Haryana in ITA Nos. 153 & 154 of 2012 dated 29th January, 2013, these appeals have been preferred by the assessees.;