In the result, the appeals filed by the assessee are partly allowed for statistical purposes and the stay petitions are dismissed
Bench: Shri George George K. & Ms. Padmavathy S.
condone the delay in filing these appeals and proceed to disposed off them on merits. 3. Common issues are raised in these appeals, hence they were heard together and are disposed off by this consolidated order. Identical grounds are raised in these appeals. The grounds raised read as follows: - “A. The order of the Commissioner (Appeals) of Income