Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumar
250 of the Income Tax Act, 1961 (In short, “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [in short, “the Ld. CIT(A)] for the A.Y. 2015-16 and 2016-17 respectively. Since these appeals relating to same assessee and are involving common issues, therefore, these are being disposed of by this consolidated order