THE COMMISSIONER OF INCOME-TAX TDS-1 MUMBAI vs BALABHAI NANAVATI HOSPITAL

Judgment text excerpt

2166-18-ITXA-C-Jud.doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2166 OF 2018 WITH INCOME TAX APPEAL NO. 2448 OF 2018 WITH INCOME TAX APPEAL NO. 2451 OF 2018 WITH Digitally signed ANJALI by ANJALI TUSHAR INCOME TAX APPEAL NO. 2612 OF 2018 TUSHAR ASWALE Date: ASWALE 2025.09.15 18:52:34 +0530 WITH INCOME TAX APPEAL NO. 2758 OF 2018 WITH INCOME TAX APPEAL NO. 605 OF 2020 The Commissioner of Income Tax, TDS-1, Mumbai having his Office at R.No. 900A, Smt. K.G. Mittal Ayurvedic Hospital Building, Charni Road (W), Mumbai – 400 002 .. Appellant Versus Dr. Balabhai Nanavati Hospital Nanavati Hospital Building, S.V. Road, Vile Parle (W) Mumbai – 400 056 .. Respondent Page 1 of 21 September 15, 2025 Uday S. Jagtap 2166-18-ITXA-C-Jud.doc Mr. Prakash Chhotaray a/w Ms. Sangita C. Ms. Akanksha Shukla, Advocates for the Appellant Dr. K. Shivaram, Senior Counsel a/w Mr. Rahul Hakani, Mr. Shashi Bekal, Advocates for the Respondent CORAM: B. P. COLABAWALLA & FIRDOSH P. POONIWALLA, JJ. Reserved on : AUGUST 13, 2025. Pronounced on : SEPTEMBER 15, 2025 JUDGMENT :- (Per B.P. Colabawalla, J.) 1. All the above Appeals are filed by the Appellant – Revenue challenging the order dated 8th September 2017 (the “impugned order”) passed by the Income Tax Appellate Tribunal (for short the “ITAT”) under the provisions of Section 260A of the Income Tax Act, 1961 (for short the “IT Act”). 2. Income Tax Appeal No. 2758 of 2018 is in relation to A.Y. 2007- 08; Income Tax Appeal No. 2451 of 2018 is in relation to A.Y. 2008-09; Income Tax Appeal No. 2612 of 2018 is in relation to A.Y. 2009-10; Income Tax Appeal No. 2448 of 2018 is in relation to A.Y. 2010-11; Income Tax Appeal No. 2166 of 2018 is in relation to A.Y. 2011-12; and Income Tax Page 2 of 2