Ajay Kumar Mittal, J.

1. This order shall dispose of ITA Nos.191 and 192 of 2017, as according to the learned counsel for the appellant-revenue, the issue involved in both these appeals is identical. However, the facts are being extracted from ITA No.191 of 2017.

2. The appellant-revenue has filed the instant appeal under Section 260A of the Income Tax Act, 1961 (in short, “the Act”) against the order dated 19.10.2016, Annexure A.3, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar (in short, “the Tribunal”) in ITA No. 572(ASR)/2015, claiming following substantial questions of law:-

(i) “Whether on the facts and circumstances of the case, the Hon’ble ITAT was justified in deleting the addition made by AO relying upon the decision of Hon’ble High Court in the case of C.S. Atwal Vs. CIT in ITA No. 200 of 2013, when SLP has been filed by the department in the case?

(ii) Whether on the facts and circumstances of the case and in law, the Hon’ble ITAT erred in relying upon the order of Hon’ble High Court and was justified in holding that the transfer of land by members of a Cooperative Society by signing an irremovable Power of Attorney in the name of the Develo