K.S. Jhaveri, J.

1. Since the common questions of law arise in all these Tax Appeals in respect of the same assessee, whereby the Tribunal has confirmed the order passed by the CIT(A) and has dismissed the appeal of the revenue, they are being heard and decided by this common oral judgment.

2. Tax Appeal No. 894 to 898 of 2008 is admitted on the following question of law:

"Whether on the facts and circumstances of the case, the sale of land of Late Shri Vikramsinhji by his son Jyotindrasinhji of Gondal is chargeable to long term capital gain tax in the respective assessment years?"

3. Tax Appeal No. 1787 to 1788 of 2008 came to be admitted on the following question of law:

"Whether on the facts and circumstances of the case, the sale of land of Late Shri Vikramsinhji by his son Jyotindrasinhji of Gondal is chargeable to long term capital gain tax in the respective assessment years?"

4. Tax Appeal No. 396 of 2010 came to be admitted on the following questions of law:

"[A] Whether the Appellate Tribunal is right in law and on facts in confirming the order passed by CIT(A) in deleting the addition of Rs. 3,94,892/- made by the Assessing Officer on account of income from UK Trusts?

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