- (1.) Heard Sri Gaurav Mahajan, assisted by Sri Ashok Kumar, learned counsel for appellants and Sri Ravi Kant, Senior Advocate assisted by Sri Umesh Chandra Kesarwani and Sri Rakesh Ranjan Agarwal, Senior Advocate assisted by Sri Suyash Agarwal, counsel for respondents.
(2.) All these appeals have been filed by Income Tax Department ( hereinafter refereed to as Revenue ) under Section 260-A of Income Tax Act, 1961 (hereinafter referred to as Act, 1961 ) arising from judgment and order dated 1st September 2014 deciding Income Tax Appeals No. 358 and 374 to 378/Alld./2013 and Income Tax Appeals No. 6 to 11/Alld./2014 relating to Assessment Years 2004-05 to 2009-10, by a common order.
(3.) The brief facts giving rise to these appeals may be narrated as under.;