JUDGMENT :

K. SOMASHEKAR, J.

1. These appeals have been preferred by the Deputy Commissioner of Income Tax, Circle 1(4) (for short ‘Revenue’), challenging the common order dated 12.08.2022 passed by a learned Single Judge of this Court in W.P. No. 9937/2022 and connected matters. All these appeals are directed against one Shri Sunil Kumar Sharma who is the respondent in W.A. Nos. 830/2022, 831/2022, 832/2022 and 833/2022 and one Shri Kandaswamy Rajendran who is the respondent in W.A. No. 834/2022. The respondents shall hereinafter be referred to as ‘the assessee’ for brevity.

2. Since all these appeals which have been preferred by the Revenue arise out of a common order dated 12.08.2022 rendered by a learned Single Judge in W.P. No. 9937/2022 and connected petitions, they are heard together and are disposed of by this common order.

3. Heard the arguments advanced by the then learned Addl. Solicitor General Shri Balbir Singh as well as the present learned counsel Sri Y.V. Raviraj who is on record for appellants in WA. Nos. 830/2022, 831/2022, 832/2022, 833/2022 and 834/2022. We have also heard the arguments advanced by the learned Senior counsel Sri Kiran S Javali for the respondent in