IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No.365/Ahd/2026 (Assessment Year: 2016-17)

State Bank of India, Income Tax Officer, th Vs.

OAS Dept., 7 Floor, TDS Circle, Paradise Complex, Saajigunj, Vadodara Vadodara -390005 App ellant Respondent [PAN : AAACS8577K]

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I.T.A. No.400/Ahd/2026 (Assessment Year: 2017-18)

State Bank of India Manek Baug Income Tax Officer, Vs.

Branch (08052), TDS Circle(TDS), 48, B Navyug Colony, Op.Manek Ahmedabad Baughall, Ambawadi, Ahmedaba d-380001 App ellant Respondent [PAN : AAACS8577K]

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Appellant by :

Respondent by:

Shri Dinesh Nair, AR Date of Hearing Smt. Kakoli Uttam Ghosh, Sr. DR Date of Pronouncement

07.04.2026 09.04.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-

The two captioned appeals have been filed by the assessee against the orders passed by the Ld. Commissioner of Income Tax (Appeals) (in short “Ld. CIT(A)”), ADDL/JCIT(A)-3, Hyderabad and ADDL/JCIT(A)-2, Siliguri vide separate orders dated 11.12.2025 & 17.12.2025 relevant to Assessment Years 2016-17 and 2017-18 respectively.

2. The assessee has raised the following grounds o