la a coMMoN oRDER - 14 and LS # Vo 25.04.2O11 Present: Ms. Rashmi Chopra, Advocate for the appellant. Mr. O.S. Bajpai, Sr. Advocate with Mr. V.N.Jha, Advocate for the respondent. + ITA Nos. 567/2OLL and 568/2OLL * ln these two appeals, the tax effect is less than Rs.10,00,000/-. In any case identical issue raised in respect of this very assessee was raised in ITA No. 737I/2010, which has been dismissed by order passed on even date. Following that order, these appeals are also dismissed. *.1{t, K--S{KR|, J. -e,\e?< Nt.L. MEHTA, J. APRIL 25,?OLL SK a Digitally Signed By:AMULYA Certify that the digital file and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified