Whether the Tribunal was justified in deleting the unexplained investment on the fact that there was no difference in the cost of construction declared by the Assessee and that worked out by the DVO

This ITA.No. 3225 OF 2005 is filed under section 260-A of I.T.Act, 1961, arising out of order dated 30.06.2005 passed in ITA No. 1294/Bang/2003 for the Assessment year 1996-1997, praying to formulate the substantial questions of law stated therein and allow the appeal and set aside the orders passed by the ITAT, Bangalore in ITA. No. 1294/Bang/2003 dated 30.06.2005 and confirm the order of the Appellate Commissioner confirming the order passed by the Income Tax Of^ficer, Circle-6(3), Bangalore.

This ITA.No. 3224 OF 2005 is filed under section 260-A of I.T.Act, 1961,. arising out of order dated 30.06.2005 passed in ITA No. 1293/Bang/2003 for the Assessment year 1995-1996, praying to formulate the substantial questions of law stated therein and allow the appeal and set aside the orders passed by the ITAT, Bangalore in ITA,No.1293/Bang/2003 dated 30.06.2005 and confirm the order-^. of the Appellate Commissioner confirming the order passed  by the Income Tax Officer, Circle-6(3), Bangalore.