(AY: 2014-15 to 2018-19 & 2019-20)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER &

SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 6459 to 6463/Del/2025 (Assessment Years: 2014-15 to 2018-19)

Hari Om Prakash Gupta Vs. DCIT, Central Circle-28 HUF, BT-36, Jhandewalan, Shalimar Bagh, New Delhi - 110055 New Delhi – 110088 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No: AAAHH1091N Appellant .. Respondent ITA Nos. 6357 to 6359 & 6361/Del/2025 (Assessment Years: 2014-15 to 2016-17& 2019-20)

DCIT, Central Circle-28 Vs. M/s RameshwarDayal Room No. 327, ARA Educational Trust, Centre, E-2, B-385, 2^nd Floor, JhandewalanExtn. NirmanVihar, New Delhi – 110055 New Delhi - 110092 (cid:725)ायीलेखासं./जीआइआरसं./PAN/GIR No: AAATR8426M Appellant .. Respondent C.O. Nos. 39 to 42/Del/2026 Arising out of ITA Nos. 6357 to 6359 & 6361/Del/2025 (Assessment Years: 2014-15 to 2016-17 & 2019-20)

M/s RameshwarDayal Vs. DCIT, Central Circle-28 Educational Trust, Room No. 327, ARA (AY: 2014-15 to 2018-19 & 2019-20)

O R D E R PER ANUBHAV SHARMA, JM:

These are appeals and cross objections preferred by the Assessee and revenue against the orders of the Ld. Commissioner of Income