All these three appeals have been preferred by the assessee and challenge the three separate orders passed by the Ld. Commissioner of Income Tax (Appeals)-3, Hisar {CIT (A)} pertaining to Assessment Year 2012-13. A common issue is involved in all these three appeals, and, therefore they were heard together through the virtual hearing set-up of the Tribunal on an application by the assessee and no objection from the Department. They are being disposed of by this common order for the sake of convenience.

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