ORDER

PER MADHUMITA ROY, JM:

All the appeals filed by the Revenue are directed against the common orders dated 23.01.2025 passed by the Ld. CIT(A)-31, Delhi arising out of the common Assessment Order dated 30.12.2017 passed by the Ld. ITO, Ward 26(3) New Delhi, under Section 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for Assessment Years 2010-11 to 2012-13.

ITA No.1870/Del/2025 (AY: 2010-11)

3. The assessee firm engaged in the business of goldsmith and trading of precious and semi-precious stones and diamonds under the name and style of M/s Vijendra Surendra Exports Pvt. Ltd. filed its return of income for Assessment Year 2010-11 declaring total income at Rs.28,12,890/-. The case of the assessee was reopened on the basis of information received from Investigation Wing, Mumbai that a search and seizure operation was conducted on Rejendra Jain Group and Sanjay Choudhary Group and Dharmichand Jain group in which Shri Sanjay Choudhary who is the accommodation entry provider admitted on oath that he had provided bogus entries towards various companies. The name of the appellant