2003 (1) TMI 29

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....ppeals under section 260A of the Income-tax Act, 1961, are directed against the order dated February 1, 2001, passed by the Income-tax Appellate Tribunal, Jodhpur, in I.T.A. Nos. 1416 and 1421(JP) of 1994 for the assessment year 1990-91 and the order dated February 2, 2001, in I.T.A. No. 554 (JP) of 1997 for the assessment year 1991-92. Since the question involved in both these appeals is a common....