ORDER 

Per G Manjunatha, AM:

These five appeals filed by different assessee’s are directed against separate, but identical and interconnected orders of the Ld. CIT(A)-46, Mumbai, all even dated 31-08-2016, 06-09-2016 and 07-09-2016 for the AY 1997-98, AY 2002-03 and AY 2003-04. Since, facts are identical and issues are interconnected, for the sake of convenience, these appeals were heard together and are disposed of by this consolidated order.

2. Both assessee’s have taken number of grounds in their respective appeals, but, the issues involved in these appeals are mainly on additions towards unexplained investments in various assets and investments in their name and their children’s name and also cash deposits in bank accounts, which are emerged from the panchanama drawn by the ACB (Anti Corruption Bureau) during the course of search in their residence. We, therefore, deem it appropriate not to reproduce grounds of appeal taken in each appeal, rather, proceed to dispose of appeals, on the basis of issues involved in these appeals.

ITA. No. 7591 to 7593/Mum/2016- Shri Baban Shivaram Kadam

3. The brief facts of the case are that the assessee is a State Govt. Employee deriving salary incom