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2025 (2) TMI 1330

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....r the Department : Sh. Sukesh Kumar Jain, CIT (DR) ORDER Per Satbeer Singh Godara, Judicial Member: These Revenue's twin appeals ITA No. 36 & 37/Agr/2022 for assessment years 2015-16 & 2017-18, arise against the Commissioner of Income Tax(Appeals)-4 [in short the "CIT(A)], Kanpur's separate orders in Appeal Nos. CIT(A)-IV/KNP/10331/2014-15 and CIT(A)-IV/KNP/12059/2016- 17, both dated 30.0....