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Per Bench These are a bunch of 248 appeals, 128 by various assessee's and 120 by Revenue, most of which are cross appeals, directed against the orders 16 ITA 5513&5758/Mum/2014 & others IRE Loan Trust passed by their respective CIT(Appeals) for relevant assessment years 2007-08 to 2010-11 as indicated in the list of cases (supra).

2. In all these cases it is not in dispute that the facts and circumstances and issues involved have been examined and brought out by the respective Assessing Officers (AO) in the orders of assessment that were passed. On appeals filed by the assessee, the learned CIT(Appeals) concerned have rendered findings that, after considering the facts and legal issues involved in these appeals, they are found to be similar/ identical to those that have been duly considered in the group of securitisation cases of IL&FS Trust Co. Ltd., i.e. case of Indian Corporate Loan Securitisation Trust -2008, Series-14 for A.Y. 2009-10. The respective CIT(Appeals) also went on to hold that there being no change of basic facts on the issues involved in different assessment years, the findings rendered for A.Y. 2009-10 would also be applicable for the other assessment years involved.