1), involving proceedings ITA Nos.107 & 105/DDN/2024 under sections 143(3) r.w.s. 254 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case file perused. 2. It transpires during the course of hearing that there arises the first and foremost legal issue of validity of the learned CIT(A)’s identical impugned lower