IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member &

Sh. S. Rifaur Rahman, Accountant Member ITA No. 81/DDN/2024 : Asstt. Year: 2020-21 ITA No. 71/DDN/2024 : Asstt. Year: 2021-22 ITA No. 83/DDN/2025 : Asstt. Year: 2022-23 Gulf Piping Company WLL, Vs DCIT, Mussafah Industrial Area, International Taxation, P O Box 2739, Abu Dhabi, United Dehradun, Arab Emirates 2739 Uttarakhand-2488001 (APPELLANT) (RESPONDENT)

PAN No. AADCG9969N Assessee by : Sh. Nabin Ballodia, CA &

Sh. Rajesh Vaishnav, CA Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 14.01.2026 Date of Pronouncement: 14.01.2026

ORDER

Per Satbeer Singh Godara, Judicial Member:

These assessee’s three appeals ITA Nos. 71 &

81/DDN/2024 for A.Ys. 2020-21 and 2021-22 arise against the Assessing Officer’s assessment order dated 11.11.2022 and 24.08.2023 and ITA Nos. 83/DDN/2025 for A.Y. 2022-23, is directed against the Assessing Officer’s assessment order dated 23.12.2024, in proceedings u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (in short “the Act”), respectively.

2. Heard both the parties at length. Case files perused.

3. It transpires during the course of heari