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Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra R. Kamblesn
76 to 78/Ahd/2025 & ITA No. 1278/Ahd/2025 and IT(SS)A Nos. 80 to 82/Ahd/2025 & ITA No. 1392/Ahd/2025 are the bunch of cross appeals filed by the Revenue and assessee respectively against the orders of the Ld. Commissioner of Income-tax (Appeals)-12, Ahmedabad (hereinafter referred to as the “Ld. CIT(A)” in short) of even dated 28.03.2025 under Section