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Before: SHRI JUSTICE (RETD.) C. V. BHADANG & SHRI PRABHASH SHANKAR
PER PRABHASH SHANKAR [Α.Μ.] :- The above captioned appeals preferred by the Revenue and Cross Objections of the assessee emanate from the orders passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)