IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील स.ं / ITA Nos.154 to 156/PUN/2025 Assessment Years : 2016-17 to 2018-19 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/

Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/

Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील स.ं / ITA Nos.1843, 1844/PUN/2024 and ITA No.114/PUN/2025 Assessment Years : 2018-19, 2019-20 and 2020-21 ACIT, Circle-5, Vs. Shriniwas Engineering Auto Pune Components Pvt. Ltd., Office No.5, Mansara Apartments, Near LIC Building, Shivajinagar, Pune 411016 Maharashtra PAN : AAJCS8944F Appellant Respondent आयकर अपील स.ं / ITA Nos.1423 and 157/PUN/2025 Assessment Years : 2019-20 and 2020-21 Shriniwas Engineering Auto Vs. ACIT, Circle-6, Components Pvt. Ltd., Pune/

Office No.5, Mansara Apartments, ITO, Ward-6(1), Near LIC Building, Pune/

Shivajinagar, Pune 411016 NFAC, Delhi Maharashtra PAN : AAJCS8944F Appellant Respondent Appellant by : Shri Hari Krishan Respondent by : Shri Amit Bobde Date of hearing : 13.10.2025 Date of p