2004 (7) TMI 89

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....s order will dispose of two appeals I.T.A. Nos. 8 and 9 of 2003, involving common questions of law and fact in the case of the same assessee. I.T.A. No. 8 of 2003, is for the assessment year 1989-90, whereas I.T.A. No. 9 of 2003, is in respect of the assessment year 1990-91. Since the arguments were advanced in I.T.A. No. 8 of 2003, the facts are being taken from the same. The assessee has f....