Rohit Ranjan Agarwal, J. - (1.) All these appeals filed under Section 260-A of the Income Tax Act arise out of orders dated 1.5.2013, passed by the Income Tax Appellate Tribunal (hereinafter called as "ITAT"), Allahabad Bench, Allahabad in Income Tax Appeal Nos.228/Alld/2011, 229/Alld/2011, 272/Alld/2012, for the assessment years 2007-08, 2008-09, 2009-10 and orders dated 21.3.2016 passed by the Income Tax Appellate Tribunal, Allahabad (Circuit Bench at Varanasi) in Income Tax Appeal Nos.356/Alld/2014, 498/Alld/2015 and 499/Alld/2015 for the assessment years 2010-11, 2011-12 and 2012-13.
(2.) Issue in all these appeals under challenge are same, hence are being decided by a common order, treating appeal no.251 of 2013, for the assessment year 2007-08, as the leading appeal.
(3.) All the appeals are filed on the same question of law, which read as under: "Whether the Income Tax Appellate Tribunal is justified in law and facts in holding that the assessee was entitled to claim depreciation on the fixed assets acquired on transfer scheme 2003 which was not yet finalized/ascertained on the fact that the actual assets are not identifiable and not being used as well as their full title have not been transferred to the assessee ?";