Bench: Shri Pawan Singh & Dr. Arjun Lal Saini
4. We have heard the submission of Ld. Authorized Representative (AR) for the assessee and Ld. CIT-Departmental Representative (DR) for the Revenue. The Ld. AR for the assessee submits that the grounds of appeal raised by assessee is covered by the decision of co-ordinate Bench of 6 ITA Nos. 72, 68 & 73/SRT/2020 (A.Ys. 12-13 & 13-14) Shree