- (1.) The decision rendered in this appeal shall govern the disposal of other connected appeals being DB ITA Nos. 04078/2010, 04115/2010, 04117/2010, 36/2011, 37/2011, 38/2011, 39/2011, 40/2011 and 41/2011 because all these appeals more or less involve similar points and secondly arise between the same parties and lastly all were disposed of by one order by the Tribunal.
(2.) This is an appeal filed by the Income Tax Department under Section 260-A of the Income Tax Act against an order dated 17.11.2009 passed by I.T.A.T., Jodhpur Bench, Jodhpur (for short called Tribunal) in I.T.A. No.126/JU/2009 and Cross Appeal No.109/JU/2009 for the period AY 2001-02.
(3.) By the impugned order, the Tribunal partly allowed the appeal of Revenue and cross-objection of the assessee and to some extent modified the order of Commissioner of Appeals impugned in those appeals / cross objections on the issues raised in this appeal.;