In the result, this appeal filed by the assessee is allowed
Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay
D E R PER: RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER: 1. These appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Patna, [in short, the ld. CIT(A)] all dated 26/07/2022 for the Assessment Year (AY) 2012-13 to 2014-15 respectively. These appeals of the assessee are common facts