Pr Commissioner Of Income Tax Central 3 v. Rps Infra Projects Pvt Ltd

1 & 2-ITXA-252-24+.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 252 OF 2024 SAYALI DEEPAK UPASANI Pr. Commissioner of Income Tax Central 3 ...Appellant SAYALI DEEPAK UPASANI Date: 2025.12.11 09:54:10 +0530

Versus

RPS Infra Projects Pvt Ltd

...Respondent

AND INCOME TAX APPEAL NO. 253 OF 2024 Pr. Commissioner of Income Tax Central 3 ...Appellant

Versus

RPS Infra Projects Pvt Ltd

...Respondent

______________________________________________________ Ms. Swapna Gokhale, for Appellant Ms. Bhagrati Sahu i/b UBR Legal, for Respondents. ______________________________________________________

CORAM:

M.S. Sonak & Advait M. Sethna, JJ.

DATED:

10 DECEMBER 2025 PC:- 1.

Heard the learned Counsel for the parties.

2.

The learned Counsel for the parties fairly submit that the issue raised in these Petitions stands covered by our order of 12 November 2025 disposing of ITXA No. 739 of 2024. The ITXA No. 739 of 2024 concerns the same Assessee but the issue involved concerned different assessment year 2018-2019 and the assessment year in these Appeals is 2016-2017.

1 & 2-ITXA-252-24+.DOCX 3.

Therefore, for the reasons set out in our order of 12 November 2025, we dismiss these Appeals without any order as to costs.

(Advait M. Sethna, J) (M.S. Sonak, J)