B.P. Colabawalla, J.

1. By these appeals filed by the Revenue under section 260A of the Income Tax Act, 1961, exception is taken to the common order passed by the Income Tax Appellate Tribunal “B” Bench, Mumbai (for short the “ITAT”) for Assessment Years (for short “A.Y.”) 2000-01 to 2009-10 in relation to the very same assessee.

2. Mr. Suresh Kumar, learned counsel appearing on behalf of the Revenue submitted that, as far as Income Tax Appeal Nos. 308, 310, 312, 314 and 373 of 2016 are concerned, they give rise to three substantial questions of law which reads as under:

(a) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT was justified in confirming the order of the Ld. CIT (A) by holding that provisions of section 194LA are not applicable, without appreciating the fact that cost of construction incurred by the assessee is the consideration paid for acquiring such rights, interest and titles from such squatters/hutments ?.

(b) Whether on the facts and in the circumstances of the case and in law, the Hon'ble ITAT was correct in rejecting the stand of the revenue as the squatters/hutments were deemed owners of the property and the land or