ORDER : 1. Delay condoned. 2. Leave granted. 3. The appeals shall be heard by a Bench of three learned judges in view of the apparent conflict between the judgments of Benches of two judges of this court in M.P. Co-operative Bank Ltd. vs. Addl. CIT, (1996) 218 ITR 438 and Commissioner Income Tax vs. Bangalore District Co-operative Central Bank Ltd. (1998) 233 ITR 282 .