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Bombay High CourtITXA/914/2025disposed off

Pr Commissioner Of Income Tax Central 3 v. Saket Infraprojects Pvt Ltd

2025-12-10Hon'Ble Justice Advait M. Sethna , Hon'Ble Shri Justice M.S. Sonak2 pages

9-10-12-27 ITXA-662-24.DOCX Sayali

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION SAYALI DEEPAK UPASANI INCOME TAX APPEAL NO. 662 OF 2024 SAYALI DEEPAK UPASANI Date: 2025.12.11 09:54:11 +0530 Pr. Commissioner of Income Tax Central 3 ...Appellant

Versus

Speco Infrastructure

...Respondent

AND INCOME TAX APPEAL NO. 691 OF 2024 Pr. Commissioner of Income Tax Central 3 ...Appellant

Versus

Speco Infrastructure

...Respondent

AND INCOME TAX APPEAL NO.758 OF 2024 Pr. Commissioner of Income Tax Central 3 ...Appellant

Versus

Saket Infraprojects Pvt Ltd

...Respondent

AND INCOME TAX APPEAL NO. 914 OF 2025 Pr. Commissioner of Income Tax Central 3 ...Appellant

Versus

Saket Infraprojects Pvt Ltd

...Respondent

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

9-10-12-27 ITXA-662-24.DOCX

CORAM:

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

DATED:

10 DECEMBER 2025 PC:- 1.

The learned Counsel for the parties state that these Appeals can be disposed of since they are covered by our order of 12 November 2025 disposing of ITXA No. 739 of 2024.

2.

Today, we have disposed of ITXA Nos. 252/2024 and 253/2024, relying upon the same order of 12 November 2025.

3.

The learned Counsel submits that the Appeals concerned the same Assessee's or the same group of Assessees. Only since the assessment years differ, separate Appeals had to be preferred.

4.

Therefore, by following the reasoning in our order of 12 November 2025, we dismiss these Appeals as involving no substantial questions of law.

5.

Accordingly, we dismiss all these Appeals.

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