MITASHI EDUTAINMENT PVT. LTD.,MUMBAI vs. THE DCIT, CENTRAL CIRCLE 6(4), MUMBAI., MUMBAI
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Before: SHRI ANIKESH BANERJEE & SHRI BIJAYANANDA PRUSETH
PER BIJYANANDA PRUSETH, AM:
These appeals filed by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the National Faceless Appeal Centre [in short, ‘CIT(A)’], both dated 13.01.2025, for the assessment years (AY) 2018-19 and 2021-22. Since the facts and grounds are similar, with the consent of both parties, the appeals were clubbed and heard together and a common order is being passed for the sake of convenience and brevity. ITA No.2254/Mum/2025 (AY: 2018-19) is taken as the “lead case.”
The grounds of appeal raised by the
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