Sudhir Agarwal, J.

1. Heard Sri J.N. Mathur, learned Senior Advocate, assisted by Sri Mudit Agarwal, Advocate, for Assessee and Sri Manish Misra, Advocate, for Revenue.

2. These four appeals (except Sl. No.-5) have been filed under Section 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") arising from judgments and orders of Income Tax Appellate Tribunal (hereinafter referred to as "Tribunal"). Three appeals are by Assessee, M/s Upper India Couper Paper Mills Co. Private Limited (hereinafter referred to as "Assessee") and one by Commissioner of Income Tax (hereinafter referred to as "Revenue"). The details of judgments of Tribunal, relevant Assessment Years (hereinafter referred to as "A.Y.") etc. are given in the following chart:

Sl.No.	I.T.A. No.	Date of Impugned judgment	I.T.A. No. Before Tribunal	Assessment Year
1	24 of 2012	07/08/12	154/LKW/2012	2007-08
2	25 of 2014	15.07.2014	52/LKW/2014	2007-08
3	121 of 2015	23.06.2015	62/LKW/2012	2008-09
4	120 of 2015	23.06.2015	301/LKW/2013	2009-1