आदेश/ORDER

Per B.M. Biyani, A.M.:

These three appeals are filed by revenue against three separate appeal- orders dated 14.10.2014, 27.01.2015 and 22.04.2015 passed by learned Commissioner of Income-Tax (Appeals)-I, Bhopal [“CIT(A)”] which in turn arises out of respective assessment-orders dated 29.12.2011, 18.03.2013 and 31.03.2014passed by learned ACIT-1(2) / ITO-1(1), Bhopal[“AO”] u/ s 143(3)of the Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2009-10, 2010-11 and 2011-12 respectively.

2. Learned Representatives of both sides have made vehement oral arguments as well as filed their written-synopsis. We have considered their submissions, the orders passed by lower-authorities and the documents held in case record to which our attention has been drawn.

3. The background facts leading to these appeals are such that the assessee is a firm engaged in real estate business. The assessee filed returns of AY 2009-10, 2010-11 and 2011-12 after claiming deduction u/ s 80-IB(10) relating to income from developing and building housing projects. The returns were selected for scrutiny-assessment and the AO issued notices u/ s 143(2)/ 142(1) to assessee. Finally, the AO completed as