IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 840 & 959/Ahd/2023 Assessment Year: 2017-18 Sahajanand Laser Asst. Commissioner Technology Limited Vs of Income Tax, 30, GIDC Electronics Circle-4(1)(1), Estate, Sector-26, Ahmedabad Gandhi Nagar, Gujarat-382028 PAN: AAGCS1983B The DCIT, Vs Sahajanand Laser Gandi Nagar Circle, Technology Ltd Gandhi Nagar 30,GIDC Electronics Estate, Sector-26, Gandhi Nagar, Gujarat-382028 PAN: AAGCS1983B (Appellant) (Respondent)

ITA No: 841 & 842/Ahd/2023 Assessment Years: 2018-19 Sahajanand Laser Asst. Commissioner Technology Limited Vs of Income Tax, 30, GIDC Electronics Circle-4(1)(1), Estate, Sector-26, Ahmedabad Gandhi Nagar, Gujarat-382028 PAN: AAGCS1983B (Appellant) (Respondent)

Assessee Represented: Ms. Arti N Shah, A.R.

Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Date of hearing : 12-02-2026 Date of pronouncement : 24-04-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These appeals are filed by the Assessee and Revenue as against separate appellate orders dated 21-08-2023, 21-08-2023 and 29-09-2023 passed by the Commissioner of