आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.467/Hyd/2019 (िनधा१रण वष१/Assessment Year: 2008-09)

Shri Ram Mohan Rao Vs. Income Tax Officer Darumagari, Secunderabad Ward-15(1)

PAN:AGAPD7084P Hyderabad (Appellant) (Respondent)

आ.अपी.सं /ITA No.466/Hyd/2019 (िनधा१रण वष१/Assessment Year: 2008-09)

Late Vanaja Darumagari Vs. Income Tax Officer L/R Shri Ram Mohan Rao Ward-15(1) Darumagari, Secunderabad Hyderabad PAN:AKQPD6499Q (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Shri Arun Lal, CA राज(cid:830) व (cid:554)ारा/Revenue by:: Shri Kumar Pranav, CIT(DR)

सुनवाई की तारीख/Date of hearing: 21/11/2024 घोषणा की तारीख/Pronouncement: 22/01/2025 आदेश/ORDER Per Vijay Pal Rao, Vice President These two appeals by the husband and wife are directed against two separate orders dated 10/01/2019 of the learned CIT (A)-7, Hyderabad for the A.Y.2008-09. The issues involved in both the appeals are identical and common arising from the common facts and circumstances, therefore, for the purpose of recording the facts, t