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In the result, both the grounds of appeal raised by assessee are dismissed
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. These three appeals by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals)-3, Surat (in short, the ld. CIT(A) all dated 12/09/2019 for the Assessment years (AY) 2008-09, 2012-13 and 2014-15 respectively. In ITA No. 550/Srt/2019