IN THE ITAT, MUMBAI BENCH
C.N. PRASAD, J.M. & S. RIFAUR RAHMAN, A.M.
Jyoti H. Mehta v. DCIT
I.T.A. Nos. 7131 & 6896/Mum/2018
4 November, 2020
Appellant by: Dharmesh Shah, AR
Respondent by: P. Daniel, DR
S. Rifaur Rahman, A.M.
The present two appeals have been filed by the assessee against the order of learned Commissioner (Appeals)-52 in short referred as 'Ld. CIT(A)', Mumbai, dated 11-10-2018 for assessment year (in short AY) 2012-13 & 2013-14 respectively.
2. Since the issues raised in both the appeals are identical, therefore, for the sake of convenience, these appeals are clubbed, heard and disposed off by this consolidated order. Firstly, we are taking appeal filed by the assessee in ITA No. 7131/Mum/2018 for assessment year 2012-13.