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Income Tax Appellate Tribunal, GUWAHATI BENCH AT KOLKATA
Before: SRI DUVVURU RL REDDY(KZ) & SRI RAKESH MISHRA
order : January 20th, 2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2020-21 & 2021-22 dated 07.02.2024. As the issues in both the appeals are Page 2 of 7 Page 5 of 7