आदेश/ORDER

PER MAKARAND V. MAHADEOKAR, AM:

Both these appeals have been filed by the assessee against the separate orders passed by the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 30/07/2022 & 20/07/2022 for the Assessment Years (AYs) 2014-15 and 2015-16 respectively. Since the assessee is same, for the sake of convenience, both appeals are disposed of by way of this common order.

Facts of the case:

2. The assessee is engaged in the business of trading in petrol, diesel, and oil under the proprietorship concern M/s Rudra Petroleum. Additionally, he is a partner in M/s.Rudra Minerals and M/s Rudra Construction. The assessments for both the Assessment Years were completed under Section 143(3) of the Income-tax Act, 1961 [hereinafter referred to as “the Act”]. Details of the assessment are tabulated below: