IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.764 to 767/Bang/2025 Assessment Years : 2006-07, 2008-09 to 2010-11 DCIT, Vs. M/s. Trishul Developers, Central Circle – 2(2), No.9, Asha Ali Askar Road, Bangalore. Cunnigham Road, Bangalore – 560 103.

PAN : AAAFT 9756 G APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. Muthu Shankar, CIT(DR)(ITAT), Bangalore.

Date of hearing : 03.09.2025 Date of Pronouncement : 29.09.2025

ORDER

Per Laxmi Prasad Sahu, Accountant Member :

All these4appeals are filed by the Revenue against the separate Orders passed by the CIT(A). Since the issues raised in all these appeals are similar, they were heard together and are disposed off by way of this common Order.

2. The assessee filed appeal before this Tribunal on first occasion. The Tribunal disposed off these appeals vide order dated 20.2.2015 dismissing the appeals of the assessee. Against the above order assessee went in appeal before the Hon’ble Jurisdictional High Court of Karnataka, raising following grounds in ITA Nos.371 to 373/2015 of Hon’ble High Court:

a) Whe