ACIT CC 6(4), MUMBAI vs. ARSHIYA LTD, MUMBAI

ITA 3952/MUM/2015Status: DisposedITAT Mumbai29 July 2026AY 2011-124 pages

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Before: SHRI ANIKESH BANERJEE & SHRI BIJAYANANDA PRUSETH

For Respondent: Ms. Bharti Singh (CIT-DR)
Hearing: 29.07.2026Pronounced: 31.08.2026

PER BIJYANANDA PRUSETH, AM:

These appeals filed by the revenue emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘Act’) by the Commissioners of Income-tax, Appeals-16 and 54, Mumbai dated 27.03.2015 and 29.07.2025 for the assessment year (AY) 2011-12 and 2018-19 respectively. Both the appeals

were heard together and a common order is passed for the sake of convenience

and brevity.

2.

The grounds of appeal raised by the revenue in ITA No.3952/Mum/2015

(AY 2011-12) are as under:

“1. "Whether On the facts and in the circumstances of the case and in l

The order continues below.

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