PR. COMMISSIONER OF INCOME TAX1 THANE vs SUNNY ASHOK LAD

4.ITXA.5.2022.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.5 OF 2022 The Principal Commissioner of Income Tax-1 Thane, Ashar I.T.Park, `B’ Wing, 6th Floor, Wagle Industrial Estate, Thane (W)-400 604. Appellant Versus Sunny Ashok Lad, Proprietor M/s.Sai Sidharth Construction, 602, Damodar Apartment, Behind Ashok Talkies, Thane (W)-400 601. Respondent _______ Mr.Akhileshwar Sharma, Advocate for Appellant-Revenue. None for Respondent _______ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 3rd October 2025 ORAL JUDGMENT (Per - G.S.Kulkarni, J.) :- 1. This is an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 (`the Act’ for short) assailing the orders passed by the Income Tax Appellate Tribunal, Bench at Mumbai (`Tribunal’) dated 31 st October 2019 whereby the Respondent-Assessee’s appeal for the A.Y.2010-11 against the orders passed by the Commissioner of Income Tax (A) dated 3 rd October 2017 has been allowed. 2. Briefly the facts are : The assessee is an individual having a proprietary business of civil construction in the name of M/s. Sai Siddhanath Construction. MANISH 4.ITXA.5.2022.DOC for short)