ORDER

Per Bench

1. Aforesaid appeals by revenue for Assessment Years (AY) 2015-16 to 2017-18 arise out of a common order passed by Learned Commissioner of Income Tax (Appeals)-19, Chennai [CIT(A)] on 19-12- 2022in the matter of separate assessments framed by Ld. Assessing Officer [AO] u/s.144 r.w.s 153C for AYs 2015-16 to 2016-17 on 26-12- 2018 and u/s 144 for AY 2017-18 on 26-12-2018.It is admitted position that facts as well as issues are quite identical in all the years and our adjudication in any one year shall equally apply to the other years also. For the purpose of adjudication, facts from case records of AY 2015-16 have been culled out in this order.

2. The grounds taken by the Revenue in AY 2015-16 read as under:

1. The order of the learned Commissioner of Income Tax (Appeals) is erroneous on facts of the case and in law.

2. The Ld.CIT(A) erred in deleting the addition of Rs.5,25,00,00/- for AY 2015-16 made towards payment received from M/s.S.R.S.Mining and associates based on the incriminating materials seized from the premises of SRS Mining and sworn statements recorded from Shri.K.Srinivasulu and the assessee.

2.1. The Ld.CIT(A) erred in observing that that there is no mentio