In the result, appeals filed by the assessee are allowed
Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble
206A, 2nd Floor Chakala Andheri (E) Aayakar Bhavan, M.K. Road Mumbai - 400093 Mumbai - 400020 PAN: AAACA9525H Appellant Respondent Assessee Represented by : Shri Jitendra Singh Revenue Represented by : Shri Manoj Sinha Date of Hearing : 08.09.2022 Date of pronouncement : 20.09.2022 ORDER PER S. RIFAUR RAHMAN (AM) 1. Both these appeals are filed by the assessee against different orders of Learned Commissioner