If noting incriminating found in the course of search relating to any of the A.Y., the assessments for such years could not be disturbed

IN THE INCOME TAX APPELLATE TRIBUNAL
Pune Bench B, Pune

Before Shri Shailendra Kumar Yadav, Judicial Member
and Shri G.S. Pannu, Accountant Member

I.T.A. No. 975 to 981/PN/2008, A.Y. 2000- 01 to 2006- 07

Asstt. CIT Central Cir. Aurangabad Vs. SRJ Peety Steels pvt. Ltd.,

ITA No. 857/PN/2008 : A.Y. 2006-07 SRJ Peety Steels pvt. Ltd., Vs. Asst. CIT Cent. Cir. Aurangabad

ITA No. 968 to 974/PN/2008, A.Y. 2000-0 1 to 2006-07

Asstt. CIT Cent. Cir. Aurangabad Vs. Sri Om Rolling Mills Pvt. Ltd.,

ITA No. 856/PN/2008 : A.Y. 2006-07Sri Om Rolling Mills Pvt. Ltd., Vs. Asstt. CIT Cent. Cir. Aurangabad

ORDERPER BENCH

The captioned 16 appeals relate to two assesses of the same group and are directed against commonly worded respective orders of the CIT(A) for A.Y. 2000-0 1 to 2006-07. ITA No. 975/PN/2008 to 981/PN/2008 are the appeals of the revenue in the case of SRJ Peety Steels Pvt. Ltd., and ITA No. 857/PN/2008 is the cross appeal of the assessee. Similarly, ITA No. 968/PN/2008 to 974/PN/2008 are the appeals of the revenue in the case of Sri Om Rolling Mills and ITA No. 856/PN/2008 is the cross appeal of the assessee for A.Y. 2006-07 only. Since it was the common point between the parties and that the facts and circumstances in both the assesses are similar, we pass a consolidated order for the sake of convenience and brevity.