1. - Both these Income-tax appeals are directed against the common order dated July 27, 2012, passed by the Income-tax Appellate Tribunal, Jodhpur Bench, Jodhpur (for short, "the ITAT"), by which the Income-tax Appellate Tribunal, while affirming the common order passed by the Commissioner of Income-tax (Appeals) (for short, "CIT(A)"), has dismissed the appeals filed by the appellant-Revenue. It relates to the assessment years 2008-09 and 2009-10. Since the issues involved are similar and identical, both these appeals are being decided by this common order.

2. In both these appeals, the Revenue has raised question and we are called upon to decide the applicability of the provisions of section 194C and section 194J of the Income-tax Act, 1961 (for short, "the Act") in respect of the payments made by the respondent-assessee towards the transmission charges and whether it is in the nature of sale or contract in between the respondent-assessee and the Gas Authority of India Ltd (for short "GAIL").

3. Brief facts, as emerging on the face of record, are that the respondent-assessee is a private limited company and a survey was carried out at the business premises of the respondent