2002 (6) TMI 164

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..... separate orders of CIT(A). The assessment year involved in all the cases is 1993-94. Since common issues are involved for adjudication, all the appeals were heard together and are being disposed of by a common order for the sake of convenience. 2. First ground raised and common in all the appeals reads as under: "That the learned CIT(A) has erred in maintaining the addition made by the ITO as .....

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..... set aside and the addition made and sustained on account of perquisite value of boarding is directed to be deleted. 4. Next common ground raised in ITA Nos. 1927, 1944, 1945 and 1946/Del/1997 reads as under: "That the learned CIT(A) has erred in maintaining the order of ITO regarding multiple grossing up of tax perquisite." 5. Learned counsel at the very outset contended that this issue als .....

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..... rs., dt. 30th May, 1998); (d) ONGC as agent of Pol Service, Poland vs. Dy. CIT & Ors. (ITA Nos. 5789 to 5771/Del/1990, dt. 12th May, 1997); (e) McDermott International Inc. vs. Dy. CIT (ITA Nos. 3265/Del/1989 & 4148 to 4150/Del/1990, for asst. yrs. 1984-85 to 1986-87, dt. 21st Feb., 1994). 6. Respectfully following the aforesaid orders of Tribunal, I hold that there was no scope of grossing .....

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