आयकर अपीलीय अिधकरण, राजकोटÆयायपीठ, राजकोट।

IN THE INCOMETAXAPPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER And SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलस.ं/IT(SS)A No. 06 & 07 & 08& 09/RJT/2019 Assessment Year: (2010-11 to 2012-13 &2014-15)

(Hybrid Hearing)

Shri Pankajkumar Chimanlal Vs. The DCIT, Central Circle -

Lodhiya 2, C/o, Shreeji Trading Co., 10- Aayakar Bhavan, Amruta Shaligram Complex, Estate, 2nd Floor, M. G.

Bhupendra Road, Opp. Road, Diwanpara Police Chowki, Rajkot - 360001 Rajkot - 360001 Öथायीलेखासं./जीआइआरसं./PAN/GIR No.:AAMPL3903F (Assessee) (Respondent)

IT(SS)A No. 46 to 49/RJT/2019 Assessment Year: (2010-11 to 2013-14)

(Hybrid Hearing)

The ACIT Central Circle Vs. Shri Pankaj Kumar Chiman – 2, Lal Lodhiya Amruta Estate, 2nd Floor, C/o, Shreeji Trading Co., 10-

M. G. Road, Shaligram Complex, Rajkot - 360001 Bhupendra Road, Opp.

Diwanpara Police Chowki, Rajkot - 360001 Öथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMPL3903F (Assessee) (Respondent)

ITA No.102 /RJT/ 2019 Assessment Year: (2014-15)

(Hybrid Hearing)

आदेश / O R D E R PER BENCH This is bunch of nine cross appeals, filed by the Assessee and Revenue, all are directed against the sep