In the result, appeals of the assessee stand partly allowed for statistical purposes
Bench: Shri George Mathan & Shri Rajesh Kumar
E R Per Bench : ITA No.496/CTK/2025 and ITA No.498/CTK/2025 are the appeals filed by the assessee against the separate orders dated 5.8.2025 passed by the ld CIT(A), NFAC, Delhi in Appeal No.NFAC/2013-14/10315114 and Appeal No.NFAC/2014-15/10314179 for the assessment years 2014-15 and 2015-16, in the matter of assessment year 143(3) of the Act. 2 आयकर