आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA.Nos.1659 & 1660/Hyd/2025 Assessment Year 2016-2017 United Infra Minerals The DCIT, Private Limited, Central Circle-1(1), HYDERABAD. vs.

Hyderabad.

PIN – 500 081. Telangana.

Telangana.

PAN AABCU3147N (Appellant) (Respondent)

Sri Deepak Chopra, CA िनधा१ौरती (cid:554)ारा/Assessee by :

राज(cid:830) व (cid:554)ारा/Revenue by : MS Payal Gupta, Sr. AR सुनवाई की तारीख/Date of hearing: 12.02.2026 घोषणा की तारीख/Pronouncement: 25.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These two appeals by the Assessee are directed against the separate Orders both dated 04.09.2025 of the learned Commissioner of Income Tax-(Appeals)-12, Hyderabad, arising from two assessment orders dated 31.03.2022 and 31.05.2023 passed by the Assessing Officer u/sec.143(3) r.w.s.147 of the Income Tax Act [in short "the Act"], 1961 and 144 r.w.s.147 of the Income Tax Act, 1961 respectively, for the assessment year 2016-2017.

ITA.No.1659/Hyd./2025 - A.Y. 2016-2017:

2. The assessee has raised the following