2025:BHC-OS:20068-DB 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, 6^th 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: 3^rd 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 D M i A g N ita IS ll H y signed by