Bench: Shri N.S.Saini & Shri Pavan Kumar Gadale
D E R Per Pavan Kumar Gadale, JM: The Revenue has filed these appeals against the order of CIT(A), Patna, dated 05.05.2017 & 31.01.2017 for the assessment years 2011-2012 & 2012-2013. The assessee has also filed cross objections. And CO Nos.23 & 22/Ran/2017 2. Since the issues involved in the appeals of Revenue are common, therefore, they are heard