आयकर अपील(cid:547)य अ(cid:876)धकरण Ûयायपीठ रायपुर म(cid:581)।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.52, 53, 54, 55 & 339/RPR/2025 (cid:467)नधा(cid:91)रण वष(cid:91) / Assessment Years : 2015-16, 2016-17, 2017-18 & 2018-19 Shri Shyam Oil Extractions Pvt. Ltd.

Village: Banari, Janjgir, Janjgir-Champa (C.G.)-495 668 PAN: AAOCS2467G ........अपीलाथ(cid:568) / Appellant बनाम / V/s.

The Income Tax Officer/ACIT-2(1), Ward-Janjgir-Champa (C.G.)/Bilaspur ……(cid:292)×यथ(cid:568) / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Yogesh Kumar Sharma, CIT-DR &

Dr. Priyanka Patel, Sr. DR सुनवाई क(cid:551) तार(cid:547)ख / Date of Hearing : 03.02.2026 घोषणा क(cid:551) तार(cid:547)ख / Date of Pronouncement : 05.02.2026 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:

The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)-3, Raipur dated 28.11.2024, 29.11.2024 and 31.03.2025 for the assessment years 2015-16 to 2018-19 as per the grounds of appeal on record.

2. At the very outset, parties herein conc