Pr Commissioner Of Income Tax Central 3 v. Surendra B Jiwrajka

31-ITXA-211-2024 (OS).DOCX Mayur

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL(IT) NO. 211 OF 2024 Pr Commissioner Of Income Tax Central 3 ...Appellant

Versus

Surendra B Jiwrajka

...Respondent

______________________________________________________ Ms. Mamta Omle, i/b Swapna Gokhale, for Appellant. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ.

DATED : 06 November 2025 P.C.:- 1.

At the request made on behalf of Ms. Gokhale, stand over to 28 November 2025.

2.

Assurance is given to us that the Revenue will not seek any further adjournment in this matter.

3.

Learned counsel for the respondent submits that the issue raised in this petition is covered in favour fo the assessee by the decision of the Hon'ble Supreme Court in the case of Principle Commissioner of Income Tax Vs. Abhisar Buildwell Pvt. Ltd 1.

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

1. (2023) 149 taxmann.com 399 (SC)