In the result, grounds of appeal raised by the assessee are allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
Section 263 of the Income Tax Act, 1961 (in short, the Act) dated 03/12/2020 and 08/12/2020 for the Assessment Year (AY) 2012-13, 2014-15 and 2016-17 respectively. All these appeals of the assessee are having common facts and grounds, therefore, with the consent of parties, all these appeals of the assessee are clubbed and heard together and being