In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

D E R Per L.P.Sahu, AM: These three appeals have been filed by the assessee against the order of CIT(A), Sambalpur, all dated 25.03.2019 for the assessment years 2010-2011, 2011-2012 & 2012-2013, respectively. 2. In all the above three appeals, though the assessee has raised as many as six grounds, however, there are two main issues, which