R.P. Tolani, Judicial Member. - This is a group of appeals filed by the assessee. The issues involved being common and the assessee being the same, all the appeals are disposed of by this common order, for the sake of convenience. The main grounds raised in the appeals for assessment years 1987-88 and 1988-89 pertain to receipt of commission from M/s. Bofors, a Swedish company, dealing in arms and ammunition, to the extent not disclosed by the assessee and in subsequent years, income from interest on this undisclosed commission. In all these years there are other additions on account of House Property income and disallowance of business expenses. The figures are given in the respective assessment orders. They can be summarized as under :

"A: Common ground for AYs 1987-88 and 1988-89 - Addition on account of commission - 1. That the CIT(A) erred on facts and in law in confirming the additions at Rs. 52,60,34,469 and 85,31,425 respectively made by the Assessing Officer on account of alleged commission received by the appellant through M/s. Svenska Incorporated Panama, alleged to be a front company of the appellant.

1.1 That the CIT(A) erred on facts and in law in not appreciating