In the result, grounds raised in all these three appeals are partly allowed for statistical purposes
Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.33, 34 & 35/Rpr/2020 िनधा"रण वष" /Assessment Years: 2011-12 & 2012-13 V. Block Resources Coordinator Ito (Tds) Rajiv Gandhi Siksha Mission, Block Bhilai Patan, Bathena Road, Patan Dist. Durg – 491 111 Chhattisgarh
D E R PER ARUN KHODPIA, ACCOUNTANT MEMBER: These three appeals filed by the Assessee are directed against the order of the Commissioner of Income Tax (Appeals)- II, Raipur 13.10.2019 for assessment years 2011-12 & 2012-13. ITA Nos.33, 34 & 35/RPR/2020 :: 2 :: 2. The assessee has raised the following grounds of appeal: ITA No.33/RPR/2020 for A.Y. 2011-12 : 1