10A. Gandhinagar- Gandhinagar 382010 (Respondent) PAN: AACCG2870P (Appellant) Appellant by : Ms. Arti N. Shah, A.R. Respondent by : Shri Mohd Usman, CIT/DR Date of hearing : 10-01-2022 Date of pronouncement : 23-02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- These appeals relate to the same assessee , having been filed against separate orders passed by the Commissioner of Income