IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.6972/MUM/2024 (A.Y. 2005-06)

ITA No.6973/MUM/2024 (A.Y. 2006-07)

ITA No.6974/MUM/2024 (A.Y. 2007-08)

LIC Housing Finance Ltd. v/s. Assistant Commissioner of 13^th Floor, Maker Tower – F, बनाम Income Tax, Circle 2(2)(1), Cuffe Parade, Mumbai – 400 Aayakar Bhavan, Mumbai - 400

050, Maharashtra 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1799C Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Appellant by : Shri S.Bhandari and Sri Shreyas Shah,(Adv.)

and Amicus Curiae Respondent by : Shri Surendra Mohan,(Sr. DR)

Date of Hearing 12.12.2025 Date of Pronouncement 12.02.2026 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The above captioned appeals have been filed by the assessee against the orders of even date passed by the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] pertaining to the order passed u/s. 154 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for the Assessment Years [A.Y.] 2005- 06, 2006-07 and 2007-08. Since the issues are com