IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, Bengaluru BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos. By Assessee & AY ITA No 410/Bengaluru/2024 (AY 2018-19)

ITA No 411/Bengaluru/2024 (AY 2019-20)

ITA No 412/Bengaluru/2024 (Ay 2020-21)

Co No 6/Bengaluru/2024 (AY 2017-18)

BY Assessing Officer ITA No 169/Bengaluru/2024 (AY 2017-18)

ITA no 170/Bengaluru/2024 (AY 2018-19)

Assessee Late Shri Mahabir Prasad Through his Legal heir Mrs Parul Kansaria No 11186, Prestige Shantiniketan ITPL, Main Road, Whitefield, Bengaluru PAN AGYPP1344G Assessing Officer The Deputy Commissioner of Income Tax Central Circle 1 (3), Bengaluru Third floor, CR Building, Queens Road Bengaluru Karnataka 560001 Assessee by Shri Narendra Sharma, Advocate Assessing Officer by Shri Murli Manohar, CIT DR Date of hearing 07/08/2025 Datre of order 26/09/2025 O R D E R Per Prashant Maharishi, Vice President:

1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income Tax, Central Circle – 1(3), Bangalore [The ld AO ], against