- (1.) Heard Sri J.N. Mathur, learned Senior Advocate assisted by Sri Mudit Agarwal, Advocate for Assessee and Sri Manish Mishra, Advocate for Revenue.
(2.) Appeals No. 20 of 2014, 21 of 2014, 22 of 2014, 30 of 2014, 31 of 2014 and 32 of 2014 have arisen from common judgment dated 16.05.2014 passed by Income Tax Appellate Tribunal, Lucknow Bench "A", Lucknow (hereinafter referred to as the "Tribunal") and relate to Assessment Years 2006-07, and 2009-10. Appeal No. 38 of 2015 has arisen from judgment dated 16.01.2015 passed by Tribunal and relates to Assessment Year 2007-08.
(3.) Assessee's appeal, i.e., Appeals No. 20 of 2014, 21 of 2014, 22 of 2014 and 38 of 2015 have been admitted on following substantial question of law: "Whether the finding recorded by the Tribunal to the effect that after 13.12.2011 the appellant has done nothing to pursue the pending matter for approval before the Director General of Income Tax under Section 80IB (7)(a) of the Act is perverse since before the Tribunal the application moved by the appellant dated 29.3.2014 was on record?";