V. Gopala Gowda, J.—These two appeals are filed by the Revenue questioning the correctness of the order passed by the Tribunal in MP No. 84/Bang/2001 in IT(SS)A No. 51/Bang/1997 for the block asst. yrs. 1985-86, 1994-95 and 1996-97 framing the substantial questions of law in these appeals and urging various grounds in support of question No. 1, praying to set aside the order of the Income Tax Appellate Tribunal (hereinafter called as the Tribunal' in short) and remand the matter to the Tribunal to consider the correctness of the finding of the appellate authority on merits of the case in Appeal No. 69/2002 and in the connected appeal the order passed by the Tribunal in IT(SS)A No. 165/Bang/1997 regarding block period assessment order dt. 13th July, 2007 and praying to set aside the impugned judgment by allowing the appeals and remanding the matter to examine the concurrent finding of fact on merits in these matters and restore the order passed by the assessing authority.

2. The substantial questions of law framed in IT Appeal No. 69/2002 are extracted hereunder:

11. Whether the Tribunal is correct in holding that the last drawn Panchnama dt. 12th Feb., 1996 should not be take