These two appeals are filed by different assessees against separate orders of CIT(A), Muzaffarnagar, relating to assessment years 2010-11 against the order passed under section 143(3) and 147/143(3) of the Income-tax Act, 1961 (in short ‘the Act’).

2. Both appeals relating to connected assessees were heard together and are being disposed of by this consolidated order for the sake of convenience.

3. In both the appeals one common issue has been raised, i.e. against the computation of Long Term Capital Gain in the hands of the assessee and second is against the addition made on account of cash deposits in the bank accounts.

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