DEPUTY COMMISSIONER OF INCOME -TAX CENTRAL CIRCLE-1(1), AHMEDABAD, AHMEDABAD, GUJARAT vs. BHAVESHKUMAR GIRISHBHAI BHANDARI, AHMEDABAD, GUJARAT

PER SIDDHARTHA NAUTIYAL, JM: These three appeals have been filed by the Department (in the cases of different two assessees) against the separate orders of the Ld.Commissioner of Income Tax (Appeals)-11, Ahmedabad [hereinafter referred to as “CIT(A)