B’ in ITA Nos.476 of 2006 to 479 of 2006 corresponding to the Assessment Years 1999-2000 to 2002-03. The three appeals on hand relate to the said common order in so far as it corresponds Appeals No.476 of 2006, 477 of 2006 and 478 of 2006 respectively. As the facts are common and the issue is identical