THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Years: 2015-16, 2016-17 & 2017-18 Waves Tradeline Private Income Tax Officer, Limited, Ward – 4(1)(1), A-803, Shalin Opium, Ayakar Bhavan, Nr. Shalin Bungalows, Vejalpur, Prahladnagar, Vs. Ahmedabad – 380 015.

Ahmedabad – 380 015. (Gujarat).

(Gujarat).

[PAN – AABCW 0301 J]

(Appellant) (Respondent)

Assessee by Shri Sudhir Mehta, AR Revenue by Shri Ashesh R. Rewar, CIT-DR Date of Hearing 27.11.2025 Date of Pronouncement 24.12.2025

O R D E R

PER SHRI NARENDRA PRASAD SINHA, AM:

These three appeals filed by the assessee are directed against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi (in short “the CIT(A)”), all dated 30.03.2025, for the Assessment Years (A.Y.)

2015-16, 2016-17 & 2017-18 respectively.

2. As the issue involved in the three appeals are identical, all the matters were heard together and are being disposed of vide this common order for the sake of convenience. The common issue in all the appeals is the validity of proceeding initiated under Section 147 of the Income Tax Act, 1961 (herei