, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q)

M/s. Supreme Transport ITO TDS-II, Company, Indore

201, Vikram Tower, /

बनाम Sneh Nagar, Vs.

Indore (Assessee/Appellant) (Revenue/Respondent)

PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश / O R D E R Per Bench:

Feeling aggrieved by a consolidated order dated 28.09.2018 passed by learned Commissioner of Income-Tax (Appeals)-II, Indore [“CIT(A)”] disposing of two (2) Appeal Nos. IT-10019 & 10020/17-18, which in turn arise out of two (2) separate orders both dated 27.03.2017 and both passed by learned ITO(TDS)-II, Indore [“AO”] u/s 200(3) r.w.s. 234E of Income-tax Act, 1961 [“the Act”] for Financial Year 2012-13 [Q-2/Form No. 24Q] and Financial Year 2012-13 [Q-3/Form No. 24Q], relevant to Assessment-Year [“AY”] 2013-

14, the assessee has filed the captioned two (2) appeals on the grounds mentioned