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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.189/Asr/2018 Assessment Years: 2014-15
143(3) of the Act. 2. At the outset, both appeals are under the same factual backdrop and have a common issue. Both the appeals are taken together, heard together, and disposed of together. ITA No. 189/Asr/2018is taken as lead case. 3. The assessee has taken the following grounds: “1. On the facts & in the circumstances of the case