IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SHRI ARUN KHODPIA, ACCOUNTANT MEMBER (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 (Assessment Year :2012-13 to 2018-19 Assessee by Shri Vinod Kumar Bindal (virtually present) and Shri Satish Kumar (physically present)

Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 16/12/2025 Date of Pronouncement 06/01/2026 / O R D E R आदेश PER AMIT SHUKLA (J.M):

These appeals, being ITA Nos. 6505 to

6511/Mum/2025, have been preferred by the assessee, Shri Deepak Kakubhai Mehta, against separate but similarly worded orders passed by the learned Commissioner of Income Tax (Appeals), Mumbai, pertaining to Assessment Years

2012-13 to 2018-19. Since the issues involved in all the appeals arise from a common search action, rest on an identical factual matrix, and involve overlapping questions of law and jurisdiction, the same were heard together and are