, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER IT(SS)A No. 58 to 63/Ind/2024 (AY: 2008-09 to 2013-14)

&

ITA No. 542/Ind/2024 (AY:2014-15)

Hansraj Jain, बनाम/ ACIT(Central) -2, 17/1, Lodhipura, Vs. Indore Indore (Assessee/Appellant) (Revenue/Respondent)

PAN: ABTPJ1092K Assessee by Shri Arpit Gaur & Shri Vivek Garg, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.03.2026 Date of Pronouncement 27.03.2026 आदेश / O R D E R Per Bench:

The captioned seven (7) appeals have been filed by assessee against a consolidated order of first-appeal dated 21.05.2024 passed by learned Commissioner of Income-tax (Appeals)-3, Bhopal [“CIT(A)”] in Appeal Nos. CIT(A)-3, Bhopal/IT/10211, 10208, 10210, 10209, 10213, 10207 & 10212/2017-18, which is turn arises out of a consolidated assessment- order dated 29.03.2016 passed by ACIT (Central)-2, Indore u/s 153A r.w.s.

143(3) for AYs 2008-09 to 2013-14 and u/s 143(3) for AY 2014-15.

2. The background facts leading to these seven (7) appeals are as under:

(i) A search u/s 132 of the Act was carried out by income-