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Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA
Before: SRI SANJAY GARG & SRI RAKESH MISHRA
order
: November 27th, 2024 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
The captioned appeals filed by the assessee are against separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as ld. 'CIT(A)'] for AY 2017-18 and AY 2018-19 dated 25.06.2024. As the issues in both the appeals are common, they are being decided vide this common order for the sake of convenience and brevity.