2018 (7) TMI 1913

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....han, Advocate For the Respondent : None ORDER P.C. :- 1. These three Appeals under Section 260A of the Income-tax Act, 1961 (the Act) challenges the common impugned order dated 23rd November, 2016 relating to Assessment Years 1992-93, 1993-94 and 1994-95. All the three Appeals were admitted on 4th September, 2007/30th October, 2007 on the following substantial question of law : "Whether an a....