PANKAJ MITHAL,J. - (1.) Heard Sri S.O.P. Agarwal, learned counsel for the assessee and learned counsel for the Department.
(2.) All these three appeals relates to the same assessee in respect of the assessment years 1992-93, 1993-94 and 1994-95 and since the matters have been dealt with by a common order by the Income Tax Appellate Tribunal giving rise to common questions of law, we are taking up all the three of them together.
(3.) The order of the Income Tax Appellate Tribunal dated 26.08.2005 has been impugned in all the three appeals.;