INTERWORLD DIGITAL CINEMA (P) LTD.,MUMBAI vs. ACIT, CIRCLE 16(1), MUMBAI, MUMBAI
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Income Tax Appellate Tribunal, “B” BENCH MUMBAI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI MAKARAND VASANT MAHADEOKAR
PER MAKARAND VASANT MAHADEOKAR, AM: These three appeals by the assessee are directed against three separate orders, each dated 05.02.2026, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi[hereinafter referred to as "CIT(A)"], under section 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”], for Assessment Years 2015-16, 2016-17 and 2017-18. Since the appeals arise from a common factual background, involve substantially common questions concerning the validity and limitation of the reassessment proceedings, and were heard together, they are bei
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