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Bench: HONOURABLE THE CHIEF JUSTICE,HONOURABLE MR. JUSTICE SOUMITRA SAIKIA
JUSTICE SOUMITRA SAIKIA J UDGMENT & O RDER [Sandeep Mehta, CJ] These three appeals, namely, ITA No.15/2022, ITA No.13/2022 and ITA No.16/2022, filed under Section 260A of the Income Tax Act, 1961 preferred by the Revenue/Income Tax Department, involve identical question of facts and law and hence, the same are being heard together and decided by this common judgment and order