ORDER

Per Dr.M. L. Meena, A. M.:

Both these appeals, filed by the respective assessee, call into question correctness of order dated 27.03.2018passed by the learned CIT(A)-I, Agra in the matter of assessments framed vide orders dated 31.03.2016 under section 147/144 of the Income Tax Act, 1961 for Assessment Year 2008-09 passed by the ITO 1(3), Agra.

2. Since, ITA No.393/Agra/2018 and ITA No. 394/Agra/2018 are for same A.Y: 2008-09 in the cases of mother (Smt. PremwatiSuman) and son (Shri. RanjeetSuman) and assessee’s therein had raised common grounds in appeal regarding the validity of reasons recorded, which too are recorded by the same Assessing officer in respect of same item of escapement of income in both the cases with the only variation in name and amount therefore, in order to have consistency in our decision both the appeals are heard together.

3. For brief facts we take ITA No. 393/Ag/2018 as a lead case in the case of Smt. PremwatiSuman that an information was received that assessee had purchased a property for Rs.50,00,000/- alongwith her son ShriRanjeetSuman on 27.12.2007 and also paid Rs.7,53,700/-. Subsequently, notice under section 148 was issued on 26.03.2015 after re