condonation 240 of delay and proceed to dispose of all the four appeals by this common judgment. The assessee--appellant in all these cases is a Hindu Undivided Family (HUF) known as M/s Moti Lal Chhadami Lal Jain carrying on business at Ferozabad. The HUF consisted of the karta, Chhadamilal Jain, and his son Bimal Kumar Jain. Appeal No.1426