ACIT v. Anand Jaikumar Jain

147 Taxmann.com 125Income Tax Appellate Tribunal2023#7404 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 37(1)Section 69CSection 143(3)Section 68Section 115BBESection 153CSection 115BBSection 132(4)

Issues it is cited on

gaarsection 65(b)section 194qsection 65b(4)section 90asection 65bsection 65section 158bb(1)retraction of statementsection 158b(b)section 158bbretracted statement

Judgments citing ACIT v. Anand Jaikumar Jain

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

DEPUTY COMMISSIONER OF INCOME TAX, DELHI vs. M/S VESTIGE MARKETING PRIVATE LIMITED, DELHI

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Pvt.Ltd., A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Vs. Deputy Commissioner of Income Tax, Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by : Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by : Ms. Monika Singh, CIT-DR. Date o…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT CENTRAL CIRCLE -05 , DELHI

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH ‘ DELHI DELHI BENCH ‘ BENCH ‘F’ : NEW DELHI BENCH ‘ ’ : NEW DELHI ’ : NEW DELHI ’ : NEW DELHI BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER BEFORE SHRI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER SATBEER SINGH GODARA, JUDICIAL MEMBER AND SATBEER SINGH GODARA, JUDICIAL MEMBER AND AND AND SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA, , , , ACCOUNTANT MEMBER SHRI NAVEEN CHANDRA SHRI NAVEEN CHANDRA ACCOUNTANT MEMBER ACCOUNTANT MEMBER AC…

VESTIGE MARKETING PVT LTD,DELHI vs. DCIT, CENTRAL CIRCLE-05, DELHI

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'F': NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.5515 to 5521/Del/2025 along with ITA Nos.7838 to 7844/Del/2025 Assessment Years: 2018-19 to 2024-25 M/s Vestige Marketing Vs. Deputy Commissioner of Pvt.Ltd., Income Tax, A-89, Okhla Industrial Area, Okhla Phase-II, Techkhand, South East Delhi, Delhi - 110 020. PAN: AABCV8616R. (Appellant) Central Circle-05, Delhi. (Respondent/Cross-Appellant) Assessee by Shri Amit Goel and Shri Pranav Yadav, Advocates. Revenue by Ms. Monika Singh, CIT-DR. Date of he…

NARESH ARORA,GURGAON vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both the appeals filed by the assessees are allowed

ITA 3144/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Arti Garg, vs. DCIT, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (PAN : AKUPG4398A) Naresh Arora, vs. DCIT, Central Circle 31, A-061, 6th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (PAN : AACPA3657P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 29.10.2025 Date…

ARIT GARG,DELHI vs. DCIT, CENTRAL CIRCLE-31, DELHI

In the result, both the appeals filed by the assessees are allowed

ITA 3143/DEL/2025[2021-22]Status: DisposedITAT Delhi14 Jan 2026AY 2021-22

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumararti Garg, Vs. Dcit, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (Pan : Akupg4398A) Naresh Arora, Vs. Dcit, Central Circle 31, A-061, 6Th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (Pan : Aacpa3657P) (Appellant) (Respondent) Assessee By : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate Revenue By : Shri Dayainder Singh Sidhu, Cit Dr Date Of Hearing : 29.10.2025 Date Of Order : 14.01.2026

For Appellant: Shri Saubhagya Agarwal, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CIT DR
Section 65BSection 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Arti Garg, vs. DCIT, Central Circle 31, A – 19, Guru Ram Dass Nagar, Delhi. Laxmi Nagar, Delhi – 110 092. (PAN : AKUPG4398A) Naresh Arora, vs. DCIT, Central Circle 31, A-061, 6th Floor, Spaze Privy, Delhi. Sector 72, Sohna Road, Gurgaon – 122 001 (Haryana). (PAN : AACPA3657P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Saubhagya Agarwal, Advocate Shri Vaibhav Srivastava, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CIT DR Date of Hearing : 29.10.2025 Date…

ASHOKA INDUSTRIAL FASTNERS,,LUDHIANA vs. DCIT CENTRAL CIRCLE 3, , LDUHIANA

In the result, the appeal is partly allowed

ITA 1141/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh29 Dec 2025AY 2022-23

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT,DR
Section 132Section 145(3)Section 147

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए”, च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM&SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA Nos. 1139 To 1141/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2019-20, 2020-21, 2022-23 Ashoka Industrial Fastners, बनाम The DCIT E-108 Phase IV Focal Point Ludhana- Circle-3, Ludhiana 141010 "ायीलेखासं./PAN NO: AAHFA0183D अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Shr…

DCIT CENTRAL CIRCLE 4(3), MUMBAI , MUMBAI vs. VARDHA ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 3142/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Nov 2024AY 2017-18

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

DCIT CENTRAL CIRCLE 4(3), MUMBAI , MUMBAI vs. VARDHA ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 3141/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Nov 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

DCIT CENTRAL CIRCLE 4(3), MUMBAI , MUMBAI vs. VARDHA ENTERPRISES PRIVATE LIMITED, MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 3140/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Nov 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

VARDHA ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ACIT, CENTRAL CIRCLE- 4(3), MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 2439/MUM/2023[2017-18]Status: DisposedITAT Mumbai22 Nov 2024AY 2017-18
Section 132Section 153CSection 37Section 68Section 69C

…2 ITA Nos.3142, 3140 & 3141/Mum/2023 & ITA Nos. 2435, 2436, 2439 & 2437/Mum/2023 Vardha Enterprises Private Limited ITA 3142/Mum/2023 (Revenue Appeal) 2. Fact in brief is that a search and survey action u/s 132) of the Act was carried out on 13.07.2020 on the Triton Group including the assessee. The promoters and key persons of the Triton Group were Shri Shivshankar Sharma and Shri Ratankant Sharma (son) A notice u/s 153C of the Act was issued and served upon the assessee. In response, the assessee filed the return of income on 08.11.2021 declaring total income at Rs. Nil. The assessee was engaged in the business…

VARDHA ENTERPRISES PRIVATE LIMITED,MUMBAI vs. DCIT, CENTRAL CIRCLE- 4(3), MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 2437/MUM/2023[2021-22]Status: DisposedITAT Mumbai22 Nov 2024AY 2021-22

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

VARDHA ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ACIT, CENTRAL CIRCLE- 4(3), MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 2436/MUM/2023[2016-17]Status: DisposedITAT Mumbai22 Nov 2024AY 2016-17

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…

VARDHA ENTERPRISES PRIVATE LIMITED,MUMBAI vs. ACIT CENTRAL CIRCLE-4(3), MUMBAI

In the result, appeal of the revenue vide ITA Nos

ITA 2435/MUM/2023[2020-21]Status: DisposedITAT Mumbai22 Nov 2024AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Amarjit Singh

For Appellant: Shri Rakesh JoshiFor Respondent: Shri Ankush Kapoor, CIT/DR
Section 132Section 153CSection 37Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “F”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.3142, 3140 & 3141/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 DCIT, Central Circle 4(3), Vardha Enterprises Private Mumbai Limited vs. 103, Shantivan 2A, Raheja Township Malad (E) Mumbai- 400097. PAN: AACCV 6065 D (Appellant) (Respondent) ITA Nos.2435, 2436, 2439 & 2437/Mum/2023 Assessment Year: 2017-18, 2020-21 & 2021-22 Vardha Enterprises Private DCIT/ACIT, Central Limited Circle 4(3), Mumbai 103, Shantivan 2A, Raheja vs. Township…