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Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
TDS Circle, Patna Appearances by: Shri Manish Rastogi, Advocate, appeared on behalf of the assessee Smt. Rinku Singh, CIT, D.R., appeared on behalf of the Revenue Date of concluding the hearing : August 21, 2023 Date of pronouncing the order : August 23, 2023 O R D E R Per Rajpal Yadav, Vice-President (KZ):- The present three appeals are directed