2021 (3) TMI 1428

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....i Pradip Kumar Kedia, Accountant Member And Shri Mahavir Prasad, Judicial Member For the Appellant : Shri T.P.Hemani & Shri Parimalsinh Parmar, Shri Biren Shah & Shri G.M. Thakor And Shri M.K.Patel For the Respondent: Shri Mohd. Usman, CIT. D.R. ORDER PER BENCH : The captioned three appeals arise from the respective orders of the Commissioner of Income Tax (Appeals) ( 'CIT(A) ') against dif....