IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment Years : 2010-11 to 2016-17 Shri H. Srinivas Reddy, The Assistant Halanayakanahalli, Commissioner of Vathur Hobli, Income Tax, Bengaluru – 560 035. Central Circle – 1(2), PAN: AHHPS8800Q Vs. Bangalore.

APPELLANT RESPONDENT Assessee by : Shri Hemasundar P, CA Revenue by : Shri Muthu Shankar, CIT-DR Date of Hearing : 01-07-2025 Date of Pronouncement : 01-09-2025

ORDER

PER BENCH These are the set of 7 appeals filed at the instance of the assessee arising out of common order of the Commissioner of Income Tax (Appeal) -II, Bengaluru (hereinafter refereed as the learned CIT(A)) dated 21^st January

2025 involving assessment years 2010-11 to 2016-17.

2. First, we take up ITA No. 623/Bang/2025, an appeal by the assessee for A.Y. 2010-11 as lead case.

3. The assessee has raised multiple grounds of appeal challenging the validity of the assessment order under section 143(3) r.w.s. 153A of the Act. Among the various grounds of appeal on the question of validity of the assessment, one of the grounds raised by the assessee is that the assessment or