आयकर अपील(cid:9)य अ(cid:10)धकरण, ‘ए’ (cid:14)यायपीठ, चे(cid:14)नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI (cid:21)ी एस एस (cid:23)वtiवने(cid:26) र(cid:23)व, (cid:14)या(cid:27)यक सद(cid:29)य एव ं (cid:21)ी एस. आर. रघुनाथा, लेखा सद(cid:29)य के

सम$BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 991, 992 & 993/Chny/2025 (cid:27)नधा%रण वष % / Assessment Years: 2015-16, 2016-17 & 2017-18 Menakuru Sukumar Reddy, DCIT, 8-2-696-697, Road No.2, vs. Central Circle -3(4), Banjara Hills, Chennai.

Hyderabad – 500 034.

[PAN: AABHM-8414-M]

(अपीलाथ’/Appellant) (()यथ’/Respondent)

आयकर अपील सं./ITA Nos.: 1639 & 1644/Chny/2025 (cid:27)नधा%रण वष % / Assessment Years: 2015-16 & 2017-18 ACIT, Menakuru Sukumar Reddy, Central Circle -3(4), vs. 8-2-696-697, Road No.2, Chennai. Banjara Hills, Hyderabad – 500 034.

[PAN: AABHM-8414-M]

(अपीलाथ’/Appellant) (()यथ’/Respondent)

Assessee by : Shri. P. Murali Mohana Rao, CA Department by : Ms. E. Pavuna Sundari, CIT सुनवाई क5 तार(cid:9)ख/Date of Hearing : 04.12.2025 घोषणा क5 तार(cid:9)ख/Date of Pronouncement : 02.03.2026 आदेश /O R D E R PER S. R. RAGHUNATHA, AM :

The present batch of appea