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Income Tax Appellate Tribunal, JABALPUR BENCH, JABALPUR
Before: SHRI N.R.S. GANESAN & SHRI SANJAY ARORA
ORDER
Per Sanjay Arora, AM:
This is set of three Appeals by the Assessee, i.e., for three consecutive years, being assessment years (AYs.) 2011-12 to 2013-14, agitating the Order dated 09/10/2019 (AY 2011-12) and 18/06/2020 (AYs. 2012-13 & 2013-14) by the Commissioner of Income Tax (Appeals-1), Jabalpur (‘CIT(A)’ for short), dismissing the assessee’s appeals contesting his assessments under section 147 read with section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for these years. The appeals raising common issues, were posted for being heard and, accordingly, heard together, and are being disposed of per a common, consolidated order for the sake of convenience.