BAGARIA LEASING PVT. LTD.,KOLKATA vs. ITO, WARD-1(1), KOLKATA

order : November 29th, 2024 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: Both the appeals filed by the assessee pertaining to the AYs 2007- 08 & 2008-09 are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ld. 'CIT(A)'] dated 11.01.2024. Since the issues raised in both these appeals are common and the facts are identical, therefore, they were heard together and are being disposed of vide this common order for the sake of convenience and brevity.