SUDHIR AGARWAL, J. - (1.) Heard Sri Alok Mathur, Sri Ghan Shyam Chaudhary and Sri Manish Misra, learned counsel for appellant and Sri J.N. Mathur, Senior Advocate assisted by Sri Dhurv Mathur, learned counsel for respondent.
(2.) All these appeals have come up at the instance of Commissioner of Income Tax/Principal Commissioner of Income Tax (hereinafter referred to as "CIT/Pr. CIT").
(3.) Income Tax Appeals No. 9 and 16 of 2014 were heard and judgment was reserved on 03.03.2017. Income Tax Appeal No. 13 of 2017 was heard on 06.03.2017. Since substantial questions of law raised therein were similar as involved in other two appeals and judgment was already reserved, hence learned counsel for parties adopted earlier arguments, and judgment was reserved on 06.03.2017.;