Y.R. Meena, J.-These seven connected appeals involve the common issue, therefore, we heard and disposed of all these appeals by this common order.

2. These appeals are admitted on the questions of law, which read as under:

For asst. yr. 1988-89 in ITA No. 113 of 2002

1. Whether, in the facts and circumstances of the case, there was any material on record for CIT(A) to direct to tax the lottery amount in the hands of all three brothers?

2. Whether, in the facts and circumstances of the case, the Tribunal was justified and right in law in upholding the order of the CIT(A) deleting the additions made under s. 69 in the hands of one assessee substantively by the AO on the basis of enquiry conducted ?“

Forasst.yr. 1988-89inWTANo. lof 2002

1. Whether, in the facts and circumstances of the case, the Tribunal was justified and right in law in upholding the order of the CIT(A) deleting the additions made in the hands of assessee in the wealth-tax assessment which was based upon enquiry conducted by AO?“

For asst. yr. 1988-89 in ITANo. 128 of 2003

1. Whether there was any material on record for CIT(A) to hold that the lottery amount in the hands of all three brothers is to be substant