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1. These are three appeals filed by Chintels India Limited (hereafter 'Assessee') under Section 260A of the Income Tax Act, 1961 ('Act') against the orders of the Income Tax Appellate Tribunal ('ITAT').

Questions framed

2. ITA No. 581/2016 is directed against an order dated 10 th March, 2016 passed by the ITAT in ITA No. 4808/Del/2012 for the Assessment Year ('AY') 2008-09. While admitting this appeal on 27th January, 2017, this Court framed the following question of law:

"Did the Income Tax Appellate Tribunal (ITAT) fall into error in holding that the assessments for Assessment Year 2008-09 were pending, on the date of the search i.e. 25.03.2010, in the circumstances of the case?"