2018 (11) TMI 1691

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....ee by: Sh. Deepak Agarwal, Advocate Revenue by: Sh. G.S.Phani Kishore, CIT DR Order Per Bench: The captioned appeals have been preferred by the Revenue against the separate orders of the Commissioner of Income Tax (Appeals), Chandigarh [hereinafter referred to as CIT(A)]. 2. At the outset, the Ld. Counsel of the assessee submitted that the tax effect involved in the aforesaid appeals is ....