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RAJENDER SINGH, N.V.VASUDEVAN
Gift Land Handicrafts – Appellant
Versus
Commissioner of Income-tax – Respondent
N.V. Vasudevan, Judicial Member. - ITA 2898/Del/2005 is an appeal by the assessee against the order, dated 31-3-2005 of learned CIT, Moradabad, passed under section 263 of the Act, relating to the assessment year 2001-02.
ITA 3039/Del/2005 is an appeal by the assessee against the order, dated 12-4-2005 of CIT, Moradabad passed under section 263 of the Act, relating to assessment year 2002-03 ITA 3041/Del/2005 is an appeal by the assessee against the order, dated 12-4-2005 of CIT, Moradabad passed under section 263 of the Act, relating to the assessment year 2001-02.
2. All the above appeals pertain to different assessees and are directed against the order of the CIT passed under section 263 of the Act. The facts and circumstances under which the order under section 263 was passed by the CIT are identical in all the cases. The grounds of appeal raised by the assessee in all these appeals are also identical. These appeals were heard together and we deem it convenient to pass a consolidated order.
3. The assessees in all these cases are manufacturers and exporters of handicraft items. The assessee in ITA 2898/Del/2005 filed return of the income for assessment year 2001-02 on 30-7-20
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