INCOME TAX APPELLATE TRIBUNAL AGRA BENCH “DB”: AGRA BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 151/AGR/2026 (Assessment Year: 2017-18)

SBI Morena Tiraha Vs. Income Tax Officer, Ambah Branch, Morena TDS, ITO, Gwalior Tiraha Road, Morena, MP (Appellant) (Respondent)

PAN: AAACS8577K ITA No. 175/AGR/2026 (Assessment Year: 2017-18)

SBI ADB Sabalgarh, Vs. Income Tax Officer, Morena Sabalgarh, TDS, ITO, Gwalior Morena MP (Appellant) (Respondent)

PAN: AAACS8577K ITA No. 265/AGR/2026 (Assessment Year: 2017-18)

SBI BR Digoda, Vs. Income Tax Officer, Digoda, Tikamgarh TDS, ITO, Gwalior MP (Appellant) (Respondent)

PAN: AAACS8577K Assessee by : Shri Dinesh Nair, CA Revenue by: Shri Anil Kumar, Sr. DR Date of Hearing 18/05/2026 Date of pronouncement 20/05/2026

O R D E R

PER M. BALAGANESH, A. M.:

1. The appeals in ITA Nos. 151, 175 & 265/AGR/2026 for AY 2017-18 arises out of the order of the ld Addl./ JCIT(A)-2, Siliguri [hereinafter referred to as ‘ld. JCIT(A)’, in short] dated 15.01.2026, 30.12.2025 and 27.01.2026 against the order of assessment passed u/s 201 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 19.01.2024, 22.