IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH :: NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER &

SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER ITA Nos. 306 to 308/NAG/2024 (Assessment Year : 2013-14 to 2015-16)

Yogesh Khandelwal, 1, DCIT/ACIT, Circle, Akola Rajesh Investments, vs Kirana Bazar, Akola, Maharashtra-444 001 PAN : ADJPK 3301 Q Assessee Respondent Assessee by : Shri Mahavir Atal, CA Revenue by : Shri Pankaj Kumar, CIT-DR Date of hearing : 24.02.2026 Date of pronouncement : 16.04.2026

O R D E R

PER KHETTRA MOHAN ROY, AM:

These bunch of three appeals have been filed by the same assessee against the separate orders of Principal Commissioner of Income Tax-1, Nagpur (for short, “PCIT”) all dated 27/03/2024 passed under section 263 of the Income Tax Act, 1961 (for short, “Act”) for the Assessment Years 2013-14 to 2015-16 respectively.

2. Since facts and issues involved in all the appeals are identical, they were clubbed, heard together, and are being disposed of by this common order. For the sake of brevity, the facts of ITA No. 306/NAG/2024 are taken as a lead case for adjudication.

3. The only grievance of the assessee in this appeal is that Ld. PCIT was not justified in invoki