- (1.) These appeals under Section 260-A of the Income Tax Act (hereinafter referred to as the Act) have been filed by the Revenue challenging the order passed by the Income Tax Appellate Tribunal dated 31st August 2005 in respect of the Assessment years 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97.
(2.) Since all the appeals raise common question for determination and, therefore, we are disposing of all the appeals by a common order.
(3.) The facts, which have given rise to the aforesaid cases, in short, are that the assessee had been submitting his returns of income throughout all the aforesaid years, in which he had disclosed certain income as `agricultural income'. These returns were accepted. However, the assessing officer while dealing assessment year 1997- 98, recorded a finding that income of Rs. 1.80 lacs which has been declared as agricultural income, was not agricultural income and, therefore, treated it as income from other sources. In appeal, the Commissioner of Income Tax, upheld the finding of the assessing officer vide his order dated 14.1.01 but did not make any comment on the agricultural income declared and accepted by the assessing officer for the assessment years in question in the present appeals, i.e. the assessment years besides the assessment year 1997-98, which was in dispute before the appellate authority. 3. It appears that the assessing officer collected an impression that the income, which has been taken as agricultural income in the assessment years in question, is a case of escaped assessment and, therefore, issued notice under Section 148 on 23.3.01 for all the five assessment years.;