IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 3765/MUM/2024 ITA No. 3762/MUM/2024 (Assessment Year : 2008–09) (Assessment Year : 2010–11)

ITA No. 2343/MUM/2024 (Assessment Year : 2013–14)

Aakash Nidhi Builders & Developers AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, Vile Parle (West), Maharashtra – 400049 ……………. Appellant PAN: AALFA7373H v/s ITO – 25(2)(1), Kautilya Bhavan, BKC ……………. Respondent Maharashtra ITA No.4320/MUM/2024 (Assessment Year : 2010–11 )

ITO – 34(1)(1), Room No.230D, 2^nd Floor, G-Block, Kautilya Bhavan, BKC ……………. Appellant Maharashtra - 400051 vs.

Aakash Nidhi Builders & Developers, Aakash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, ……………. Respondent Vile Parle (West), Maharashtra – 400049 PAN: AALFA7373H ITA No.3053/MUM/2024 (Assessment Year : 2013–14)

ITO – 25(2)(1), Room No.230D, 2^nd Floor, ……………. Appellant Kautilya Bhavan, BKC, Bandra East, Maharashtra - 400051 vs.

Aakash Nidhi Builders And Builders Mumbai, AAkash Nidhi Italian Marble House, Santacruz Airport Side, W.E. Highway, ……………. Respondent Vil