In the result, all the four appeal of the assessee are allowed for statistical purpose
Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21
147 r.w.s. 144B of the Act, dated 30/03/2022. 2. All the above appeals relating to four assessment years are almost on identical facts and common issues are involved and as such, for the sake of convenience, are taken up together and we take up assessment year 2013-14 as the lead case I.T.A. No. 513/Asr/2024. I.T.A. Nos. 513 to 516/Asr/2024