SANJIV KHANNA, J.

Afore-stated appeals under Section 260-A of the Income Tax Act, 1961 (‘Act’ for short) have been preferred by the Revenue, the Commissioner of Income Tax, Delhi (Central)-III.

2. ITA No.169/2005 challenges order of the Income Tax Appellate Tribunal (the Tribunal, for short) in IT(SS)A. No.52/Delhi/2003 dated 19th January, 2003 deleting addition of Rs.61,80,000/- as undisclosed income on merits and also on the ground that this addition could not have been made in the Block Assessment Order for the period from 1st April, 1989 to 15th January, 2000.

3. ITA No.895/2008 arises from order of the Tribunal dated 12th October, 2007 in IT(SS)A No.400/Del/2005, whereby the Tribunal has deleted the penalty imposed by the assessing officer under Section 158 BFA (2) of the Act on the ground that the additions made in the Block Assessment Order were set aside by the Tribunal vide order dated 19th January, 2003.

4. By order dated 23rd May, 2005 ITA 169/2005 was admitted and the following substantial question of law was framed:-

“Whether the Income Tax Appellate Tribuna