IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1392/MUM/2023 ITA No.4208/MUM/2023 (Assessment Year 2015-16) (Assessment Year 2018-19)

ITA No.1427/MUM/2023 ITA No.4185/MUM/2023 (Assessment Year 2016-17) (Assessment Year 2019-20)

ITA No.1428/MUM/2023 ITA No.4247/MUM/2023 (Assessment Year 2017-18) (Assessment Year 2020-21)

DCIT – 1(3)(1), Room No.535, 5^th Floor, Aayakar Bhavan, M.K. Road, ............... Appellant Mumbai - 400020 v/s M/s. SBI Life Insurance Co. Ltd.

Andheri East – 400069, ……………… Respondent PAN : AAFCS2530P Assessee by : Shri Farooq Irani Ms. Amruta Lele Revenue by : Dr. Kishor Dhule, CIT-DR Date of Hearing – 25/02/2025 Date of Order - 05/05/2025

O R D E R

PER BENCH The present batch of appeals have been filed by the Revenue against the separate impugned orders passed by the learned Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], under section 250 of the Income Tax Act, 1961 (“the Act”), for the assessment years 2015-16 to 2020-21.

2. Since the present appeals pertain to the same assessee, raising similar issues