आदेश /O R D E R

PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

These appeals by the assessee are filed against the different orders of the Commissioner of Income Tax (Appeals)-18, Chennai, dated 28.11.2024 for the assessment years 2016-17 & 2017-18.

2. Since facts are identical and issues are common, for the sake of convenience we dispose off all these appeals by this consolidated order.

3. The brief facts of the case are that Smt. Elangovan Malarmangai alias Swetha, is a resident individual, residing at No.1st Main Road, Kasturbai Nagar, Adyar, Chennai – 600020. The original jurisdiction of the assessee lies with DCIT, Central Circle-2(3), Chennai. A search and seizure action u/s.132 of the Income Tax Act, 1961 (hereinafter the ‘Act’) was carried out on 13.07.2016 at her residential property. During the course of search and seizure action, it was alleged by the Assessing Officer (‘AO’) that evidence pertaining to the undisclosed foreign investments in Singapore were identified. Pursuant to receipt of information from the DDIT(Inv), Unit-1(1), Chennai, on perusal of the same, it was alleged by the AO that the assessee has made certain investments through acquiring assets abroad, particularly