GARUDA CONSTRUCTION AND ENGINEERING LIMITED,MUMBAI, MAHARASHTRA vs. DEPUTY COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, MUMBAI, MAHARASHTRA

ITA 4562/MUM/2026Status: DisposedITAT Mumbai30 July 2026AY 2018-194 pages

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Income Tax Appellate Tribunal, “B” BENCH, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI JAGADISH

Hearing: 27.07.2026Pronounced: 30.07.2026

Per: SHRI JAGADISH, A.M.:

1.

This appeal filed by the assessee is directed against the order dated 18.02.2026 passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], under section 250 of the Income-tax Act, 1961 (“the Act”), arising from the assessment order dated 16.03.2024 passed under section 147 read with section 144B of the Act for Assessment Year 2018-19. Garuda Construction and Engineering Limited

2.

The assessee has challenged the validity of the reassessment proceedings and the confirmation of addition of ₹10,57,30,578 made under section 69C read with section 115BBE of the Act

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