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

SHRI RAJ KUMAR CHAUHAN, JM I.T.A. No. 1130/Mum/2025 (Assessment Year: 2022-23)

M/s 3 Sigma Global Fund, ACIT, International Circle-4(2)(1), C/o 605, Zee Nayak, M.G. Road, 1708, 17^th Floor, Air India Building, Vs.

Vile Parle (E), Mumbai-400057. Nariman Point, Mumbai-400021.

PAN: AABCZ3540L Appellant) : Respondent I.T(IT) A. No. 1119/Mum/2025 (Assessment Year: 2022-23)

M/s 3 Sigma Global Fund, ACIT, International Circle-4(2)(1), 8^th Floor, C/o Anex Management 1708, 17^th Floor, Air India Building, Services Ltd., Ebene Tower, V s. Nariman Point, Mumbai-400021.

52 Cybercity, Ebena, Mauritius.

PAN: AABCZ3540L Appellant) : Respondent Appellant /Assessee by : Bhaumik Goda, AR Revenue / Respondent by : Shri Krishna Kumar, Sr. DR Date of Hearing : 19.06.2025 Date of Pronouncement : 26.06.2025 O R D E R Per Bench:

These appeals by the assessee are against the final order of assessment of the Assistant Commissioner of Income Tax, International Circle-4(2)(1), Mumbai [In short 'AO'] passed under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the Act) dated 16.01.2025 for AY 2022-23.

2. The ld. AR at the out