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Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
section 254(1) of Income-tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These group of twenty appeals by four different assessee’s are directed against the different orders of ld. Commissioner of Income tax (Appeals)- 1, 4 & 3, Surat [‘CIT(A)’ for short] for different assessment years. In all appeals, the assessees have raised certain common grounds of appeal