O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

These appeals at the instance of the assessee are directed against the order of ld. CIT(A)/NFAC both dated 24.10.2024 vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1069923276(1) for the AY 2015-16 and vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1069922922 (1) for the AY 2016-17 passed u/s 250 of the Income Tax Act, 1961 (“The Act”).These two appeals are clubbed together, heard together and disposed of by this common order for the sake of convenience & brevity.

2. First, we take ITA No.2515/Bang/2024 for the AY 2015-16 in which the assessee has raised the following grounds of appeal: -

1. The order passed by the learned Commissioner of Income Tax (Appeals), NFAC, (“CIT(A)”), under section 250 of the Act insofar as it is against the Appellant, is opposed to law, weight of evidence, natural justice and probabilities on the facts and circumstances of the Appellant’s case.

2. The impugned reassessment proceedings are bad in law, non est and passed in violation of principles of natural justice on the facts and circumstances of the case.

3. The impugned reassessment proceedings are without jurisdiction and consequently, the assessment order is