- (1.) As the above appeals are inter-related and involve common points, so we are disposing them off by this common order for the sake of convenience.
(2.) ITA Nos. 439/Jdpr/98, 622/Jp/97, 1757/Jp/94, 382/Jdpr/99 and 629/Jp/97 are all appeals by revenue for assessment years 1989-90 to 1993-94, respectively, and are directed against the orders of Commissioner (Appeals)/Deputy Commissioner (Appeals), Jodhpur, dated 27-3-1998, 26-12-1996, 27-6-1994, 12-4-1999 and 26-12-1996, respectively.
(3.) We have heard the arguments of both the sides and also perused the records including the w/s of the learned authorised representative of assessee, whichever have been furnished on record.;