No HRA Exemption on non genuine Rent Paid to Mother

These three appeals filed by the assessee are directed against three separate appellate orders all dated 27th January, 2015 passed by the learned Commissioner of Income Tax(Appeals)- 46, Mumbai (Hereinafter called “the CIT (A)”) pertaining to the assessment year’s 2009-10 to 2011-12. Since identical issues are involved in all three appeals, these appeals were heard together and are disposed of by this common order for the sake of convenience and brevity. 2. The common grounds of appeal raised by the assessee in all these appeals (only difference in amount) in the memo of app...