IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS PADMAVATHY S, AM &

SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 7499/Mum/2019 (Assessment Year: 2016-17) I.T.A. No. 1244/Mum/2021 (Assessment Year: 2017-18)

I.T.A. No. 995/Mum/2022 (Assessment Year: 2018-19) I.T.A. No. 2307/Mum/2022 (Assessment Year: 2019-20) I.T.A. No. 3317/Mum/2023 (Assessment Year: 2020-21)

M/s Shell International DCIT (International Taxation)-

Petroleum Co. Ltd. , 4(2)(1), C/o B S R & Co. LLP, 5^th Floor, 17^th Floor, Room No. 1708, Lodha Excelus, Apollo Mills Vs. Air India Building, Nariman Point, Compound, N.M. Joshi Marg, Mumbai-400021.

Mahalakshmi, Mumbai-400011.

PAN: AAICS0357B Appellant) : Respondent Appellant /Assessee by : Shri Madhur Agrawal, Ms. Reema Garewal &

Ms. Snigdha Gautam, AR Revenue / Respondent by : Shri Vivek Perampurna, CIT-DR Date of Hearing : 01.04.2025 Date of Pronouncement : 21.04.2025 O R D E R Per Bench :

These appeals by the assessee are against the separate final assessment order of the Deputy. Commissioner of Income Tax (International Tax)-4(2)(1), Mumbai (in short "the AO") passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the Act) dated 10.10.2019 for Assessm