IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA No. 59/MUM/2020 Assessment Year: 2012-13 & ITA No. 60/MUM/2020 Assessment Year: 2013-14 DCIT, CC-8(1), Room No. 656, 6 th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. Shri Hakim Asgarali Lakdawala, Plot No.-59, Sector 8, Vashi, Navi Mumbai-400703. PAN No. AAWPL 3768 L Appellant Respondent ITA No. 58/MUM/2020 Assessment Year: 2013-14 DCIT, CC-8(1), Room No. 656, 6 th floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. Vs. Shri Shabbir Asgar Lakdawala, 32, 2 nd floor, Mahavir Centre, Sector-17, Vashi, Navi Mumbai-400705. PAN No. AAWPL 7225 N Appellant Respondent Revenue by : Mr. Rakesh Ranjan, CIT-DR Assessee by : Mr. Mani Jain a/w Prateek Jain, CA’s Date of Hearing : 20/09/2022 Date of pronouncement : 27/10/2022