आदशे / O R D E R PER BENCH:

These appeals preferred by the Revenue and the cross objections of the assessee arise from the orders passed by the Learned Commissioner of Income Tax (Appeals)-18 (hereinafter referred to as ‘Ld.CIT(A)‘), Chennai, dated 29.03.2025 for Assessment Years (hereinafter referred to as ‘AY‘) 2014-15 to 2017-18 u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘).

2. It is noted that, except for variation in figures, the observations and findings rendered by the lower authorities are verbatim same across all these years and therefore, with the consent of both the parties, these appeals were heard together and are being disposed of by this common order.

3. The background facts concerning these appeals are that, the assessee is an individual who runs proprietorship concerns by the name and style M/s Skyway Associates which is engaged in undertaking contract work for underground cables. It is observed that, a search action was conducted u/s 132(4) of the Act in the premises of one, Shri CP Anbunathan [in short ‘CPA’] on 22.04.2016, in the course of which, several diaries/books were seized which inter alia contained notings six (6) account book(