- (1.) The first three appeals arise from a common order dated 21.5.2012 and the remaining three appeals arise from yet another common order dated 23.10.2012 passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (hereinafter referred to as, the Tribunal) in ITA Nos.190 to 192/Asr/2010 and ITA Nos.354 to 356/Asr/2012 respectively pertaining to the assessment year 1999-2000.
(2.) The first three appeals are qua quantum of income tax, whereas rest of those are against dismissal of the appeals of the revenue in relation to levy of penalty under Section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as the Act).
(3.) Facts and circumstances as also the question of law involved in all these appeals are the same. Hence, these appeals are taken up together for adjudication.;