- (1.) CM APPL No. 3774 of 2015 in ITA No. 160 of 2015 CM APPL No. 3775 of 2015 in ITA No. 161 of 2015
(2.) ALLOWED , subject to all just exceptions. The applications are disposed of. ITA No. 160 of 2015 & ITA No. 161 of 2015
(3.) THESE two appeals by the Revenue under Section 260A of the Income Tax Act ('Act') are directed against the common order dated 21st July 2014 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA No. 2972/Del/2012 and ITA No. 877/Del/2013 for the Assessment Years ('AYs') 2008 -09 and 2009 -10 respectively.;