आयकरअपील(cid:547)यअ(cid:876)धकरण,राजकोटÛयायपीठ,राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं/.ITA No.76 to 80/RJT/2022 (cid:467)नधा(cid:91)रणवष (cid:91) /Assessment Year: 2008-09 to 2012-13 AND आयकरअपीलसं/.ITA No. 81/RJT/2022 (cid:467)नधा(cid:91)रणवष (cid:91) /Assessment Year: 2014-15 Shri Pankaj Chimanlal Lodhiya Assistant Commissioner of

3^rd Floor, Parth, Diwanpara बनाम Income-tax, Central Circle-2 Main Road, Rajkot-3600 001 Vs. Rajkot, 2^nd Floor, Amruta PAN : AAMPL 3903 F Estate, M.G. Rad, Rajkot-360

001 :

(अपीलाथ(cid:568)/Assessee) ((cid:292)×यथ(cid:568)/Respondent) (cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से/Assessee by : Shri Mehul Ranpura, AR राजèव क(cid:551) ओर से/Revenue by : Shri Sanjay Punglia, CIT-DR सुनवाई क(cid:551) तार(cid:547)ख /Date of Hearing : 05/03/2025 घोषणा क(cid:551) तार(cid:547)ख /Date of Pronouncement : 30/04/2025 ORDER Per Bench, Captioned six appeals filed by the assessee, pertaining to the Assessment years (AYs) 2008-09 to 2012-13 and AY 2014-15, are directed against the separate orders passed by the Learned Commissioner of Incom