IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1011/Ahd/2026 (Assessment Year: 2016-17)

State Bank of India Currency Vs. Income Tax Officer, Administration Cell Gandhinagar, TDS Ward, 2^nd Floor, GAO-1, Administrative Gandhinagar Building, Gandhinagar-382010 [PAN No.AHMS21792B]

(Appellant) .. (Respondent I.T.A. No.1044/Ahd/2026 (Assessment Year: 2017-18)

State Bank of India Bhavnagar Vs. Deputy Commissioner of Branch, Income Tax, Diwanpara Branch, Akshat, Sir TDS, Pattani Road, Nr. HCG Hospital, Ahmedabad Ghogha Circle, Bhavnagar-364001 [PAN No.AHMS08275B]

(Appellant) .. (Respondent Appellant by : Shri Lokesh Karia, AR Respondent by: Shri Amit Pratap Singh, Sr. DR Date of Hearing 06.05.2026 Date of Pronouncement 08.05.2026

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

Both appeals have been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (in short “Ld. CIT(A)”), ADDL/JCIT(A)-2, Siliguri vide orders dated 22.01.2026 & 12.01.2026 passed for A.Y. 2016-17 & 2017-18. Since common facts and issues for consideration are invol