आयकर अपीलीय अिधकरण च(cid:503)ीगढ़ (cid:586)ायपीठ “ए” च(cid:503)ीगढ़ , , IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE (cid:373)ी लिलत कु मार, (cid:586)ाियक सद(cid:735) एवं (cid:373)ी कृ णव(cid:566) सहाय, लेखा सद(cid:735) BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं ITA No. 899 To 902/Chd/ 2025 ./

िनधा१रण वष१ Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 /

Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 (cid:725)ायी लेखा सं PAN NO: ALCPK6320J ./

अपीलाथ५ Appellant ঋ(cid:529)थ५ Respondent / /

िनधा१ौरती की ओर से Assessee by : Shri Rohit Kapoor, Advocate &

/

Shri Virsain Aggarwal, ITP राज(cid:738) की ओर से Revenue by : Shri Manav Bansal, CIT, DR /

सुनवाई की तारीख Date of Hearing : 04/11/2025 & 15/12/2025 /

उदघोषणा की तारीख Date of Pronouncement : 15/12/2025 /

आदेश Order /

PER LALIET KUMAR, J.M:

These four appeals by the assessee are directed against the respective appellate orders passed by the Ld. CIT(A)-3, Gurgaon pertaining to A.Ys. 2016- 17, 2018-19, 2019-20 and 2020-21 arising from assessments framed u/s 153A of the Income-tax Act. Since the core leg