IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 693 & 694/Ahd/2025 (िनधा(cid:91)रण वष (cid:91) / Assessment Years : 2020-21 & 2021-22)

Apraava Renewable बनाम/ Principal Commissioner Energy Private Limited of Income Tax Vs.

7^th Floor, Fulcrum Andheri Ahmedabad-1 East, Sahar Road, Sahar P & T Colony S.O Sahargaon, B.O. Mumbai-400099, Maharashtra Öथायी लेखा सं./जीआइआर सं./PAN/GIR No. : AADCC4393G (Appellant) .. (Respondent Shri Vartik Choksi, A.R.

अपीलाथ(cid:568) ओर से /Appellant by :

Shri Sher Singh, CIT. DR (cid:292)×यथ(cid:568) क(cid:551) ओर से/Respondent by :

Date of Hearing 28/08/2025 Date of Pronouncement 03/09/2025 (आदेश)/ORDER PER ANNAPURNA GUPTA, AM:

Both appeals relate to the same assessee and are against separate orders passed by the Ld. Principal Commissioner of Income Tax, PCIT, Ahmedabad-1 (in short “PCIT”), dated 06.03.2025 & 08.03.2025 passed under Section 263 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relate to Assessment Years (A.Ys.) 2020-21 & 2021-22 respectively.

2. Perusal of both the orders of the Ld. PCIT reveal that he