# PR. COMMISSIONER OF INCOME TAX1 THANE vs SUNNY ASHOK LAD

Court: Bombay High Court
Date: 2025-10-03
Citation: ITXA/5/2022
Petitioner: PR. COMMISSIONER OF INCOME TAX1 THANE
Respondent: SUNNY ASHOK LAD

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Ikd4djBIck8rWEl6c0ZuWGx4RGxVOUE9PSIsInZhbHVlIjoiQXh5SEJSNlpqNkNoWWhJMUoxMUZsc2p4WHpqUWVkQWl4UTh0S20wRGI1cDg5MWJKQ3pSSmtBdnNzNEZadVFmVS9zRXp4MW9BdXc4ZG5ZUG1qWFM4RkE9PSIsIm1hYyI6IjJmYmM1OTk1NDFmZWEwNmJmMmE0YzQ5ZGQxODYzZmM2ZGFkMTlmZjRlMjYwNTc5MDExYjU2OGE1ZjhjY2QwYzciLCJ0YWciOiIifQ==?expires=1782774866&signature=827a94c440db667c547f3f863f060f3ce466030e37aaaef338fa35174269b32e)

## Judgment text (excerpt)

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) 

https://niyam.ai/judgements/high-court/2025/october/pr-commissioner-of-income-tax1-thane-vs-sunny-ashok-lad