( 1 ) ). These two appeals under sec. 269-H of the Income tax Act 1961 at the instance of the Commissioner of Income-tax Gujarat II Ahmedabad are directed against the common order of the Income-tax Appellate Tribunal Ahmedabad Branch Ahmedabad of July 25 1975 allowing the two appeals filed by the respective respondent-transferee herein from the order of the Inspecting Assistant Commissioner of Income-tax Acquisition Range-II Ahmedabad passed on January 16 1975 acquiring two industrial sheds of type-A bearing block Nos. 1/3 and 1/4 situate in the Industrial Estate set up by the Baroda Industrial Development Corporation (hereinafter referred to as `bidco for the sake of convenience) under sec. 269 F (6) of the aforesaid Act as the fair market value of the respective shed exceeded the apparent consideration in the respective instrument of transfer of February 5 1973 had not been truly stated with the ulterior object of tax evasion and/or facilitating concealment of income or asssets. Since the questions raised in both these appeals before us are identical and also because the facts and circumstances of both the cases are similar we intend to dispose of these two appeals