Saveetha Institute of Medical & Technical Sciences v. ACIT

163 Taxmann.com 666Income Tax Appellate Tribunal2024#3123 most cited

What is Saveetha Institute of Medical & Technical Sciences v. ACIT authority for?

Admissions made under Section 132(4) of the Income Tax Act are not valid evidence if not corroborated by any other incriminating material found during a search.

38

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2026.

Also referred to as

Saveetha Institute of Medical and Technical Sciences v. ACIT · section 132(4) · incriminating material · third party statement · capitation fee · search assessment · statement under oath · valid piece of evidence · ITAT Chennai

Also reported as

12 ITR (Trib) 376

Sections most often in play

Section 132Section 153ASection 153CSection 143(3)Section 115BBESection 132(4)Section 142(1)Section 1961

Issues it is cited on

section 292c(1)(i)section 292c(1)section 132(2)section 132(1)(a)section 132(4a)(i)section 153atocontemporaneous datacost inflation indexillegal paymentbusiness transfer agreementclosely held companysection 47

Judgments citing Saveetha Institute of Medical & Technical Sciences v. ACIT

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

ITA 25/BANG/2024[2017-18]Status: DisposedITAT Bangalore31 Oct 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Respondent: Shri. A. Shankar, Sr. Advocate
Section 132Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, 6th Floor, Doddakannalli Village, Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT Assessee by Circle - 2(2), Bangalore. RESPONDENT : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement: 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax Officer, Central Circle-2(2), Bengaluru

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Saket Callipolis, Unit No. 601 & 602, 6th Floor, Doddakannalli Village, Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N Vs. APPELLANT DCIT, Circle - 2(2), Bangalore. RESPONDENT Assessee by Revenue by Shri. A. Shankar, Sr. Advocate Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing Date of Pronouncement 18.09.2025 31.10.2025 Per B…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2233/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2231/BANG/2024[2016-17]Status: DisposedITAT Bangalore02 Jun 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

DCIT, Central Circle-1(3), Bengaluru vs. Kanva Diagnostic Services Private Limited, Bengaluru

ITA 2229/BANG/2024[2014-15]Status: DisposedITAT Bangalore02 Jun 2025AY 2014-15

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Kanva Diagnostic Services Private Limited, Bangalore vs. DCIT - Central Circle, 1(3), Bangalore

ITA 2182/BANG/2024[2018-19]Status: DisposedITAT Bangalore02 Jun 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri RE Balasubramanyam, CAFor Respondent: Smt. Srinandini Das, CIT and Shri Pranay Nahar
Section 132

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No. 2229 to 2233/Bang/2024 and CO No.1 to 3/Bang/2025 (in ITA Nos. 2229, 2230 & 2231/Bang/2024) Assessment Years : 2014-15 to 2018-19 The Dy. Commissioner of Income Tax, Vs. Kanva Diagnostic Services Pvt. Central Circle – 1(3), Ltd., Bengaluru. No.2/10, Dr. Rajkumar Road, Rajajinagar, Bangalore. . PAN – AABCK 7403 M APPELLANT RESPONDENT Assessment Years : 2018-19 Kanva Diagnostic Services Pvt. Ltd., Vs. The Dy. Commissioner of No.2/10, Dr. Rajkumar Road, Income Tax,…

Indravadan Hanjarimal Jain, Mumbai vs. Circle 42(2)(1), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 6281/MUM/2024[2009-10]Status: DisposedITAT Mumbai04 Apr 2025AY 2009-10

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 142(1)Section 143(1)Section 147Section 250Section 271(1)(c)

…third party statement are not justified as held in the case of CIT v. Concorde Capital Management Co. Ltd. 334 ITR 346 (Del) and Dr. R. L. Narang 174 Taxman 96 (Chd)(Mag). c) In the case of Saveetha Institute of Medical and Technical Sciences v. ACIT (2011) 012 ITR (Trib) 376 (Chen), wherein addition towards capitation fee allegedly collected by the institute was made solely on the basis of statements of students and staff recorded u/s 132(4) of the Act was made. Except for a note giving the breakup of number of students who were admitted under different quotes in various courses, there was no incriminating mate…

Indravadan Hanjarimal Jain, Mumbai vs. Circle 42(2)(1), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 6280/MUM/2024[2008-09]Status: DisposedITAT Mumbai04 Apr 2025AY 2008-09

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 142(1)Section 143(1)Section 147Section 250Section 271(1)(c)

…third party statement are not justified as held in the case of CIT v. Concorde Capital Management Co. Ltd. 334 ITR 346 (Del) and Dr. R. L. Narang 174 Taxman 96 (Chd)(Mag). c) In the case of Saveetha Institute of Medical and Technical Sciences v. ACIT (2011) 012 ITR (Trib) 376 (Chen), wherein addition towards capitation fee allegedly collected by the institute was made solely on the basis of statements of students and staff recorded u/s 132(4) of the Act was made. Except for a note giving the breakup of number of students who were admitted under different quotes in various courses, there was no incriminating mate…

Indravadan Hanjarimal Jain, Mumbai vs. Circle 42(2)(1), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 6279/MUM/2024[2007-08]Status: DisposedITAT Mumbai04 Apr 2025AY 2007-08

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankar

Section 142(1)Section 143(1)Section 147Section 250Section 271(1)(c)

…third party statement are not justified as held in the case of CIT v. Concorde Capital Management Co. Ltd. 334 ITR 346 (Del) and Dr. R. L. Narang 174 Taxman 96 (Chd)(Mag). c) In the case of Saveetha Institute of Medical and Technical Sciences v. ACIT (2011) 012 ITR (Trib) 376 (Chen), wherein addition towards capitation fee allegedly collected by the institute was made solely on the basis of statements of students and staff recorded u/s 132(4) of the Act was made. Except for a note giving the breakup of number of students who were admitted under different quotes in various courses, there was no incriminating mate…

Sri. D. K Shivakumar, Bangalore vs. The Deputy Commissioner of Income Tax, Central Circle-1(4), Bengaluru

ITA 1064/BANG/2024[2018-19]Status: DisposedITAT Bangalore21 Feb 2025AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan Kassessment Year : 2018-19

For Appellant: S/ShriFor Respondent: Shri.Y. V. Raviraj, Sr. Standing Counsel
Section 132(4)Section 143(2)Section 250Section 292CSection 69ASection 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER Assessment Year : 2018-19 Shri. D. K. Shivakumar, Vs. DCIT, No.252, “Kenkkeri” 18th Cross, Circle – 1(4), Upper Palace Orchards, Bangalore. Sadashivanagar, Bangalore – 560 080. PAN : AKKPS 1306 F APPELLANT RESPONDENT Assessee by : S/Shri. Chandrasekhar and Narendra Sharma, Advocates Revenue by : Shri.Y. V. Raviraj, Sr. Standing Counsel. Date of hearing : 10.01.2025 Date of Pronouncement : 21.02.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member This is an appeal…

Deputy Commissioner of Income-Tax, Central Circle-2(3), Benglauru vs. Shri Kempareddy Govindraju, Domlur, Bengaluru

In the result the appeals of the assessee in ITA No’s 1022 to 1024/ Bang/ 2024, for the Assessment Years 2014-15, 2015-16 and 2016-17 are allowed and the appeals of the Revenue in ITA Nos

ITA 1291/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Jan 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Soundarajan K

For Appellant: Shri. V. Chandrasekhar, ARFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 131(1)Section 132Section 132(1)Section 143(3)Section 153ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year 1021 to 1024/Bang/2024 Shri. Kempareddy ACIT, 2013-14 to 2016-17 Govindraj, Central Circle - 2(3), No.206, 2nd main, 2nd Bangalore. Stage Domlur, Bengaluru-560071., Bangalore - 560071. PAN : ABLPG 9967 C 1290 to 1292/Bang/2024 DCIT, Shri. Kempareddy Govindraj, 2014-15 to 20161-7 Central Circle - 2(3), Bangalore - 560071. Bangalore. PAN : ABLPG 9967 C Assessee by : Shri. V. Chandrasekhar, AR. Revenue by : Shri. Sridhar…

Satelite Trade Impex Private Limited, Mumbai vs. Circle 5(3)(1), Mumbai

In the result the appeal filed by the assessee stands

ITA 912/MUM/2024[2012-13]Status: DisposedITAT Mumbai31 Jan 2025AY 2012-13

Bench: Hon'Ble Shri Sandeep Gosain & Hon'Ble Shri Girish Agrawal

Section 139Section 142Section 143Section 147Section 148Section 250

…ddition merely on third party statement - not justified as held in the case of CIT v. Concorde Capital Management Co. Ltd. 334 ITR 346 (Del) and Dr. R. L. Narang 174 Taxman 96 (Chd)(Mag). c) Saveetha Institute of Medical and Technical Sciences v. ACIT (2011) 012 ITR (Trib) 376 (Chen), wherein addition towards capitation fee allegedly collected by the institute was made solely on the basis of statements of students and staff recorded u/s 132(4) of the Act was made. Except for a note giving the breakup of number of students who were admitted under different quotes in various courses, there was no incriminating mate…

Deputy Commissioner of Income Tax, Central Circle-1, Mangalore vs. Raj Diamonds, Mumbai

The appeal of the revenue is dismissed as indicated above

ITA 1541/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Dec 2024AY 2020-21

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadavassessment Year: 2020-21

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Sri Subramanian S., D.R
Section 115BSection 142(1)Section 68Section 69ASection 69B

…ITA No.1541/Bang/2024 M/s. Raj Diamonds, Mumbai IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER Assessment Year: 2020-21 DCIT M/s. Raj Diamonds Central Circle-1 27/28, 1st Floor Mangaluru 145/146 L.K. Market Near Punjab National Bank Vs. Zaveri Bazar Mumbai 400 002 Maharashtra PAN NO : AAJFM7227J APPELLANT RESPONDENT Assessee by : Sri V. Srinivasan, A.R. Revenue by : Sri Subramanian S., D.R. Date of Hearing : 04.12.2024 Date of Pronouncement : 16.12.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEM…

Shashi Agarwal, Lucknow vs. DCIT-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 Smt. Shashi Agarwal, Vs. Dy.C.I.T., 5th Floor, Tuba Palace, Central Circle-1, 15, Madan Mohan Malviya Marg, Lucknow. Lucknow. PAN:ACUPA3714B (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been fil…

Shashi Agarwal, Lucknow vs. DCIT, Central Circle-1, Lucknow

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

…I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.198 & 199/Lkw/2023 Assessment Year:2015-16 & 16-17 Smt. Shashi Agarwal, Vs. Dy.C.I.T., 5th Floor, Tuba Palace, Central Circle-1, 15, Madan Mohan Malviya Marg, Lucknow. Lucknow. PAN:ACUPA3714B (Appellant) (Respondent) Appellant by Shri Akshay Agrawal, Advocate Respondent by Shri Manu Chaurasia, CIT (D.R.) O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These two appeals have been fil…