Pankaj Mithal, J. - (1.) Heard Sri Rakesh Ranjan Agrawal, Senior Advocate, assisted by Sri Suyash Agrawal, learned counsel for the petitioner and Sri Govind Krishna, learned Standing Counsel for the Income Tax Department.
(2.) The above three petitions relate to the assessment years 2003-04, 2004-05 and 2005-06 and are based upon identical facts involving the same assessee.
(3.) In all the writ petitions separate but identical orders dated 28.3.2007 passed by the Assistant Commissioner of Income Tax, TDS, Varanasi and a common order dated 29.12.08 passed by the Commissioner of Income Tax, TDS, Lucknow dismissing the three revisions arising there - from have been impugned.;