आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC‘ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदè य के सम¢ ।

Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आदेश/ORDER Per Madhusudan Sawdia, A.M.:

These four appeals are filed by Smt. Sukesini Kumili (“the assessee”) feeling aggrieved by the separate orders passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”) for the A.Ys 2015-16 and 2016-17, all dated 16.07.2025. Since inter-related issues are involved in all these four appeals, for the sake of convenience, these were heard together and are being disposed of by this common consolidated order.

ITA No.1536/Hyd/2025:

2. The assessee has raised the following grounds of appeal:

3. The brief facts of the case are that the assessee had filed an appeal before the Ld. CIT(A) against the order of the Learned Assessing Officer (“Ld. AO”) passed for Assessment Year 2015-16 under Section 147 r.w.s. 144 and 144B of the Income Tax Act, 1961(“the Act”), dated 27.02.2024. The Ld. CIT(A)