आयकर अपीलीय अिधकरण (cid:586)ाय पीठ मुंबई म(cid:336)।

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM &

SHRI ARUN KHODPIA, AM I.T.A. No. 2117/Mum/2025 (Assessment Year: 2014-15) I.T.A. No. 2118/Mum/2025 (Assessment Year: 2015-16) I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17) I.T.A. No. 2171/Mum/2025 (Assessment Year: 2018-19) I.T.A. No. 2172/Mum/2025 (Assessment Year: 2019-20)

DCIT, CC-8(2), Abhinand Ventures Private Ltd. Room No. 658, 6^th Floor, (Earlier known as Balaji Trust), Aayakar Bhavan, M.K. Road, , V s . 1 1 , E ssar House, KK Marg, Mumbai-400020. Mahalaxmi, Mumbai - 400034 PAN: AACTB0950C Revenue -अपीलाथ(cid:334) / Appellant Assessee - (cid:366)(cid:529)थ(cid:334) / Respondent :

C. O. No. 110/Mum/2025 in I.T.A. No. 2170/Mum/2025 (Assessment Year: 2016-17)

Abhinand Ventures Private Ltd. DCIT, CC-8(2), (Transferee of dissolved Balaji Room No. 260A, 2^nd Floor, Trust), Aayakar Bhavan, M.K. Road, , Vs.

11, Essar House, KK Marg, Mumbai-400020.

Mahalaxmi, Mumbai - 400034 PAN: AACTB0950C Assessee -अपीलाथ(cid:334) / Appellant Revenue - (cid:366)(cid:529)थ(cid:334) / Respondent :

Assessee by : Shri Vijay Mehta, & Shri Narendra Baheti, AR Revenue by :