IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER &

SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA 3829/MUM/2025 (A.Y. 2003-04)

ITA 4066/MUM/2025 (A.Y. 2013-14)

PBA Infrastructure Limited v/s. Deputy Commissioner of 611/3, Prakash, V.N. Purav बनाम Income Tax, Central Circle Marg, Chembur, Mumbai – – 5(1), Aaykar Bhavan, 400 071, Maharashtra Churchgate, Mumbai –

400 020, Maharashtra स्थायी लेखा सं ./ जीआइआर सं ./ PAN/GIR No: AAACP7564K Appellant/अपीलार्थी .. Respondent/प्रतिवादी

Assessee by : Shri Nishit Gandhi, Adv. Revenue by : Mr. R.A. Dhyani, CIT DR Mr. Virabhadra S. Mahajan, Sr. DR Date of Hearing 11.03.2026 Date of Pronouncement 18.03.2026 आदेश / O R D E R PER BENCH The aforesaid appeals have been preferred by the assessee against the order dated 22.07.2019 passed by the learned Commissioner of Income Tax (Appeals)-53, Mumbai arising out of the assessment framed under section 143(3) read with section 153A of the Income Tax Act, 1961 for the assessment year 2013–14, as well as against the order dated 30.12.2020 passed by the learned Commissioner of Income Tax (Appeals)-53, Mumbai arising out of the assessment framed under section 143(3) of th