Yatindra Singh and Prakash Krishna, JJ. - (1.) THESE two appeals were heard together and are being disposed of by a common judgment as jointly agreed by the learned Counsel for the parties. Appeal No. 72 of 2002
(2.) THE Appeal No. 72 of 2002 arises out of order of the Tribunal dated 7.1.2002 passed in ITA No. 2327/All/95 for the assessment year 1992 -93. The Assessee was a minor and his income tax return was filed through his father. For the assessment year 1992 -93 the Assessing Officer made certain additions towards the interest on the deposit made by the Assessee with the M/s. United Tractors.
(3.) THE case of the Assessee that in this relevant assessment year no interest was paid to him, was not accepted by the Assessing Officer by the order dated 26th of October, 1994. The said order having been confirmed by the First Appellate Authority as well as by the Income Tax Appellate Tribunal, the present appeal has been filed.;