IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARAJAN K, JUDICIAL MEMBER ITA Nos. and Appellant Respondent Assessment Year

45, 46, 47, DCIT, Shri. D. K. Shivakumar, 48/Bang/2020 Central Circle – 1(4), No.252, “Kenkkeri” 18^th

2007-08 to Bengaluru. Cross, 2010-11 Upper Palace Orchards, Sadashivanagar, Bengaluru – 560 080.

PAN : AKKPS 1306 F

205/Bang/2022 Shri. D. K. Shivakumar, DCIT, 2006-07 Bengaluru – 560 080. Central Circle – 1(4), PAN : AKKPS 1306 F Bengaluru.

Assessee by : Shri. Chandrasekhar, AR.

Revenue by : Shri. Y. V. Raviraj, Sr. Standing Counsel.

Date of hearing : 27.11.2024 Date of Pronouncement : 31.01.2025

O R D E R

Per Laxmi Prasad Sahu, Accountant Member These four appeals are filed by the Revenue against separate Orders of CIT(A) dated 17.10.2019 for Assessment Years 2007-08 to 2010-11 and assessee against the Order of CIT(A) [DIN and Order No.ITBA/REC/M/154/2021-22/1039114500(1)] dated 27.01.2022 for Assessment Year 2006-07.

2. The Revenue has filed common grounds of appeal for all the Assessment Years which are reproduced as under: Grounds of appeal for Assessment Year 2007-08: Grounds of appeal for