1. - These 11 appeals arise in almost identical circumstances, rather except Appeal No. 119, all ten appeals arise in exactly identical circumstances. Appeal Nos. 94, 99, 100, 101, 131 of 2005, and Appeal No. 1/2006 arise out of the common order of the learned ITAT dated 10.8.2004, allowing the appeals of the assessee for the assessment years 1986-87 to 1991- 92, setting aside the impugned orders of the Assessing Officer, and the Commissioner, and directed the Assessing Officer to compute the income from the house property, on the basis of the actual rent receipt, obviously to compute it in the year it was received. Then, Appeal Nos. 26, 84, 85 of 2006 and 45/2007 arise out of the common judgment of the learned ITAT dated 5.5.2005, for the assessment years 1992-93, 1993-94, 1994-95, and 1996-97 partly allowing the appeals, and holding, that the receipt of arrears of rent, and enhanced rent, are taxable only in the relevant period when it is received, and thus setting aside the order of the learned Commissioner, and directed the Assessing Officer to compute the income from the house property on the basis of actual rent receipt, and thus allowed the respective grounds of app