JUDGMENT

Heard Adv. Kuryan Thomas learned Counsel for the appellant and Adv. Navaneeth N. Nath holding for Senior Counsel P.K.Ravindranatha Menon for the respondent.

2. Mohammed Sherief/assessee is the appellant and Commissioner of Income Tax, Kochi/Revenue is the respondent in the subject tax appeals. Identical questions of law and similar circumstances are present for consideration in the batch of appeals, hence are disposed of by this common judgment. The details of block assessment orders, years of assessment, and orders of the Authorities under the Act are stated as under: