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0 BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA Nos.1520 & 1525/JPR/2024 fu/kZkj.k o"kZ@AssessmentYear :2015-16 & 2017-18 The DCIT cuke Madhu Chordia Central Circle-3, Vs. C-61, Sangram Colony, Jaipur C-Scheme, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABEPC3321R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Sh. Vinod Gupta, CA jktLo dh vksjls@Revenue by :Sh. Arvind Kumar, CIT-DR lquokbZ dh rkjh[k@Date of Hearing :17/03/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 06/05/2025 vkns'k@ORDER PER: DR. S. SEETHALAKSHMI, J.M.

By way of present appeals, the revenue challenges the finding of the learned Commissioner of Income Tax (Appeal), Jaipur-4 dated 17.10.2024 [here in after ld. CIT(A)] for assessment years 2015-16 & 2017-18. The said orders of the ld. CIT(A) arise against the orders dated 30.05.2022 passed under section 143(3) r.w.s 153A of the Income Tax Act,1961 [ for short Act ] by ACIT, Central Circle-3, Jaipur [ for short AO]. As the issue