C. Subrahmanyam, CA\nDr. Aparna Villuri, Sr.AR\nसुनवाई समाप्त होने की तिथि/ Date of Conclusion of Hearing\n: 15.09.2025\nघोषणा की तारीख/Date of Pronouncement\n: 18.09.2025\nआदेश /ORDER\nPER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER:\n1. The assessee has filed the present appeals against the separate impugned\norders of even date 28.06.2023 passed under section 250 of the Income