- (1.) These two appeals have been preferred by the Commissioner of Income-tax against the two orders passed by the Income-tax Appellate Tribunal.
(2.) Income-tax Appeal No. 193 of 2000 is against the order passed by the Income-tax Appellate Tribunal, Bench-B Allahabad in I. T. A No. 1689 (Alld)/83 dated December 23, 1999. The appeal before the Tribunal was filed by the assessee, respondent herein. The Tribunal allowed the appeal of the assessee.
(3.) The Income-tax Appellate Tribunal, Lucknow Bench, Lucknow followed the aforesaid order of the Allahabad Tribunal in I. T. A. No. 1783(Alld) of 1983, in the appeal filed by the Department by its judgement and order dated October 19, 2000. The Tribunal has dismissed the appeal which was preferred before it by the Department. Hence, the appeal No. 21 of 2001.;