2023 (9) TMI 1336

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....ER PER SANJAY GARG, JUDICIAL MEMBER: The captioned appeals have been preferred by the assessee against the separate orders dated 18.12.2022 & 30.11.2022 of the National Faceless Appeal Centre (hereinafter referred to as the 'CIT(A)') passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act') respectively. 2. The sole issue involved in these appeals is as to whether the principl....