आदशे / O R D E R PER ABY T. VARKEY, JM:

These are appeals preferred by the assessee General Insurance Company against the orders of the Learned Commissioner of Income Tax (Appeals)-17, (hereinafter referred to as “the Ld.CIT(A)”), Chennai, all dated 14.12.2017 for the Assessment Year (hereinafter referred to as "AY”) 2010-11 to 2012-13.

2. At the outset, the Ld.AR of the assessee, Mr. Vikaram Vijayaraghavan, brought to our notice that there are only two issues which need to be adjudicated, which basically was not adjudicated by the Tribunal while disposing the assessee’s appeals vide common order dated 08.01.2025. Therefore, the assessee preferred MA Nos.70-72/Chny/2025 and the Tribunal vide order dated 06.11.2025 was pleased to recall the order dated 08.01.2025 for the limited purpose to adjudicate the following two grounds:

1. Non-adjudication of Ground relating to non-applicability of Section 115JB of the Act. [Ground No.11 for AY 2011-12 - ITA No.89 of 2018 & Ground No.22 for AY 2012-13 – ITA No.91 of 2018]

2. Disallowance of premium in respect of long term policy [Ground No.11 for AY

2011-12, ITA No.89 of 2018 & Ground No.22 for AY 2012-13-ITA No.91 of

2018]

3. Pursuant to the recal