# MEHTA JAISING CONSTRUCTON THROUGH MR. V.D.MEHTA vs THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 19 (1), MUMBAI

Court: Bombay High Court
Date: 2025-04-03
Citation: ITXA/1281/2009
Petitioner: MEHTA JAISING CONSTRUCTON THROUGH MR. V.D.MEHTA
Respondent: THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 19 (1), MUMBAI

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IjBpZXUvQzNONnRiL1VSTTFxTExVYmc9PSIsInZhbHVlIjoiTCtRcGRjY3dSbVJxKzNtMS9sN1BkVC9jUWFUb2YrTlJUNFlyRjUxcjRlalIzcnFFZExrVVpsdFhqYlhyMmlhSENtMlV4WkFmaTFYVERFbGk4R25NY2c9PSIsIm1hYyI6ImI5NmU2NjFjODViNDNjYjVjMjNkZWRmYmRhZGQ0ZDQzN2EwNWM1ZTYwMTE4ZmNhMjZkZTg0NDg3NWQ1OWM5NTMiLCJ0YWciOiIifQ==?expires=1782776556&signature=99f1dd5e8facfa4e57896b32efd7a6e68a2fd14832a43c81d76f1839afe9db0d)

## Judgment text (excerpt)

401-ITXA-1281-09.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (IT) NO. 1281 OF 2009 Mehta Jaising Construction ...Appellant Versus The Asst. Commissioner of Income-tax, Circle-19(1), Mumbai ...Respondent Mr. Vipul B. Joshi a/w. D. H. Hariya, Mr. Prashant Ghumare for the Appellant. Ms. Mamta Omle for the Respondent. CORAM: ALOK ARADHE, CJ. & M. S. KARNIK, J. DATE: 3rd APRIL, 2025 ORAL JUDGMENT: (PER CHIEF JUSTICE) 1. This Appeal under Section 260A of the Income Tax Act, 1961 (the Act) has been filed by the Assessee. The subject matter of the Appeal pertains to the Assessment Year 2002-2003. The Appeal was admitted on the following substantial question of law: “Whether on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the status of the Appellant Trust was that of Association of Persons and thus the lower authorities were justified in disallowing interest of Rs.12,17,190/- paid to the beneficiaries under Section 40(b) of the Income Tax Act, 1961 ? 2. The facts giving rise to filing of this Appeal, in nutshell, are that during the material time Mehta Jaising Construction was const

https://niyam.ai/judgements/high-court/2025/april/mehta-jaising-constructon-through-mr-v-d-mehta-vs-the-asst-commissioner-of-income-tax-circle-19-1-mumbai