Disclosure of Updates to Ongoing Tax Litigations or Disputes
The updates on tax litigations or disputes in terms of sub-para 8 of para B of Part A of Schedule III read with corresponding provisions of Annexure 18 of the Master Circular are given below: |
| Any Other Information for Disclosure of Updates to Ongoing Tax Litigations or Disputes | |
| Sr. No. | Name of the opposing party | Date of initiation of the litigation / dispute | Status of the litigation / dispute as per last disclosure | Current status of the litigation / dispute |
| 1 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2016-17 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 2 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2017-18 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 3 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2018-19 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 4 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2019-20 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 5 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2020-21 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 6 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2021-22 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 7 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 13-08-2024 | Matter is sub judice before the ITAT for AY 2022-23 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 8 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2016-17 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 9 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2017-18 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 10 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2018-19 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 11 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2019-20 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 12 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2020-21 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 13 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2021-22 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 14 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 06-09-2024 | Matter is sub judice before the ITAT for AY 2022-23 | The appeal of the Company and Income Tax department before Hon'ble ITAT has been disposed off in favour of the company. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the company is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the company does not expect tax liability |
| 15 | Jkumar Infraprojects Ltd v/s. Income Tax Department | 28-03-2025 | Matter is sub judice before the ITAT for AY 2023-24 | The Company is in appeal before hon'ble ITAT for AY 2023-24. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability. |
| 16 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 17-04-2025 | Matter is sub judice before the ITAT for AY 2023-24 | The Income Tax department is in appeal before hon'ble ITAT for AY 2023-24. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability. |
| 17 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 25-04-2025 | Matter is sub judice before the ITAT for AY 2013-14 | The Income Tax department is in appeal before hon'ble ITAT for AY 2013-14. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability. |
| 18 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 25-04-2025 | Matter is sub judice before the ITAT for AY 2014-15 | The Income Tax department is in appeal before hon'ble ITAT for AY 2014-15. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability. |
| 19 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 25-04-2025 | Matter is sub judice before the ITAT for AY 2015-16 | The Income Tax department is in appeal before hon'ble ITAT for AY 2015-16. However, the issues are covered by the earlier ITAT order. Hence the company does not expect any tax liability. |
| 20 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 05-12-2022 | Matter is sub judice before the High Court for AY 2014-15 | Appeal of Department for AY 2014-15 before High Court dismissed on 13/10/2025. |
| 21 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 18-11-2022 | Matter is sub judice before the High Court for AY 2014-15 | Appeal of Department for AY 2014-15 before High Court dismissed on 01/10/2025. |
| 22 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 16-01-2023 | Matter is sub judice before the High Court for AY 2016-17 | The ITAT order is on factual findings for AY 2016-17. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected. |
| 23 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 13-01-2023 | Matter is sub judice before the High Court for AY 2016-17 | The ITAT order is on factual findings for AY 2016-17. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected. |
| 24 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 13-12-2022 | Matter is sub judice before the High Court for AY 2015-16 | The ITAT order is on factual findings for AY 2015-16. Hence the company doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected. |
| 25 | Income Tax Department V/s. Jkumar Infraprojects Ltd | 13-12-2022 | Matter is sub judice before the High Court for AY 2015-16 | Appeal of Department for AY 2015-16 before High Court dismissed on 08/10/2025. |
| 26 | Jkumar Infraprojects Ltd v/s. Service Tax Department | 12-03-2019 | Matter is sub judice before the CESTAT for FY 2015-16 | No Change |
| 27 | Jkumar Infraprojects Ltd v/s. Service Tax Department | 03-08-2018 | Matter is sub judice before the CESTAT for FY 2015-16 | No Change |
| 28 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 13-08-2024 | Matter is subjudice before the ITAT for AY 2019-20 (Promoter) | The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 29 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 13-08-2024 | Matter is subjudice before the ITAT for AY 2021-22 (Promoter) | The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 30 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 13-08-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 31 | Kamal Gupta (Promoter) v/s Income Tax Department | 16-08-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | The appeal of the assessee before Hon'ble ITAT has been disposed off.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 32 | Nalin Gupta (Promoter) v/s Income Tax Department | 16-08-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | The appeal of the assessee before Hon'ble ITAT has been disposed off.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 33 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 06-09-2024 | Matter is subjudice before the ITAT for AY 2019-20 (Promoter) | The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 34 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 06-09-2024 | Matter is subjudice before the ITAT for AY 2020-21 (Promoter) | The appeal of the Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 35 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 06-09-2024 | Matter is subjudice before the ITAT for AY 2021-22 (Promoter) | The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 36 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 06-09-2024 | Matter is subjudice before the ITAT for AY 2022-23 (Promoter) | The appeal of the assessee and Income Tax department before Hon'ble ITAT has been disposed off in favour of the assessee. The Income Tax department has the option of filing appeal before Hon'ble High court. However, the assessee is confident that the appeal of Income Tax department will not be admitted due to the reason that the ITAT decision is on factual findings.
The order giving effect to the ITAT order is pending before AO. Once the order giving effect is passed the assessee does not expect tax liability |
| 37 | Jagdishkumar Gupta (Promoter) v/s Income Tax Department | 28-03-2025 | Matter is sub judice before the ITAT for AY 2023-24 | The assessee is in appeal before hon'ble ITAT for AY 2023-24. However, the issues are covered by the earlier ITAT order. Hence the assessee does not expect any substantial liability. |
| 38 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 17-04-2025 | Matter is sub judice before the ITAT for AY 2023-24 | No Change |
| 39 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 30-04-2025 | Matter is sub judice before the ITAT for AY 2022-23 | The Income Tax department is in appeal before hon'ble ITAT for AY 2022-23. However, the issues are covered by the earlier ITAT order. Hence the assessee does not expect any substantial liability. |
| 40 | Income Tax Department v/s Nalin Gupta (Promoter) | 17-04-2025 | Matter is sub judice before the ITAT for AY 2023-24 | No Change |
| 41 | Income Tax Department v/s Jagdishkumar Gupta (Promoter) | 05-12-2022 | Matter is subjudice before the High Court for AY 2013-14 (Promoter) | Appeal of Department before High Court dismissed on 08/10/2025. |
| 42 | Income Tax Department v/s Kamal Gupta (Promoter) | 04-11-2022 | Matter is subjudice before the High Court for AY 2014-15 (Promoter) | The ITAT order is on factual findings for AY 2014-15. Hence the assessee doesnot expect the appeal of the department to be admitted by Hon'ble High court. In view of the same no tax liability is expected. |
| 43 | BMC/MMRDA | 13-01-2025 | The Company has received Rs. 549.63 Crores property tax demand from BMC for the properties leased from MMRDA.It maintains that MMRDA is responsible for the tax as per lease agreements and tender documents.
The Company is of the view that the payment of property tax is the liability of MMRDA.
Company has obtained an opinion from its legal consultants which vindicates the stand of the Company
Company is evaluating various legal options to address this matter in the similar circumstances.
There are writ petitions pending in the Hon’ble Bombay High Court instituted by other contractors who have also been made liable by BMC for payment of property tax on the casting yards provided to them under different tenders. Notably, the Hon’ble Bombay High Court, vide order “Pending hearing and final disposal of this Petition, be pleased to issue a direction to stay the operation, effect, implementation including taking any coercive steps arising out of or in relation to all property tax demands pertaining to the plot of land on the Petitioner. Further, the Company has filed a Writ Petition before the Hon’ble Bombay High Court against MCGM, MMRDA, and the State of Maharashtra challenging the property tax demand of Rs. 23,71,93,493 imposed in respect of the Malwani Casting Yard. | The Company has received Rs. 549.63 Crores property tax demand from BMC for the properties leased from MMRDA.It maintains that MMRDA is responsible for the tax as per lease agreements and tender documents.
The Company is of the view that the payment of property tax is the liability of MMRDA.
Company has obtained an opinion from its legal consultants which vindicates the stand of the Company
Company is evaluating various legal options to address this matter in the similar circumstances.
There are writ petitions pending in the Hon’ble Bombay High Court instituted by other contractors who have also been made liable by BMC for payment of property tax on the casting yards provided to them under different tenders. Notably, the Hon’ble Bombay High Court, vide order “Pending hearing and final disposal of this Petition, be pleased to issue a direction to stay the operation, effect, implementation including taking any coercive steps arising out of or in relation to all property tax demands pertaining to the plot of land on the Petitioner |
| 44 | 1. Vanashakti (Public Trust)
2. Stalin Dayanand (Director, Vanashakti) | 27-12-2024 | Vanashakti has filed an Original Application before the National Green Tribunal, Western Zone Bench, Pune, raising environmental concerns regarding illegal construction and operation of Casting Yard and Cement Mixing Plants by J. Kumar Infraprojects Limited (“The Company”) within the Eco-Sensitive Zone (“ESZ”) of Sanjay Gandhi National Park (“SGNP”), Mumbai, Maharashtra. Vanashakti contends that these activities result in serious environmental degradation, including unauthorized clearing of forested land, dust pollution, habitat disruption, and illegal encroachments, in violation of the ESZ Notification dated December 5, 2016, and multiple environmental laws. Despite repeated representations and RTI queries, alleged regulatory inaction has allowed continued polluting operations, posing severe risks to biodiversity and local communities. Vanashakti seeks an immediate cessation of these activities, demolition of illegal structures, penalties for violators, and restoration of the damaged ecological areas.
The Company refutes these claims categorically, asserting the Original Application is misconceived, lacking any legal or factual basis, and barred by limitation. JKIL states that its operations relate exclusively to authorized casting yard activities for the Mumbai Metro Rail Project, with Ready-Mix Concrete (“RMC”) plants having been closed following directions from the Maharashtra Pollution Control Board (“MPCB”). The Company emphasizes that all requisite approvals and consents were duly obtained from regulatory authorities, including MPCB, the Thane Municipal Corporation, and the ESZ Monitoring Committee, which explicitly permits infrastructure projects of national importance like the Mumbai Metro within the ESZ. JKIL highlights that the ESZ Notification exempts such projects, and that retrospective application of restrictions to the ongoing metro works is legally untenable. The Company further contends that no credible expert evidence exists to substantiate environmental harm from its operations, which are vital public infrastructure initiatives intended to improve urban mobility and reduce pollution.
Both parties are engaged in ongoing proceedings before the Honourable National Green Tribunal, with the Company praying for dismissal of the Application on grounds of maintainability, limitation, and lack of merit, while underscoring the need to balance environmental protection with critical infrastructure development. | Matter is pending with National Green Tribunal |
| 45 | Vighnaharta Enterprises | 22-08-2025 | Vighnaharta Enterprises has raised a claim of Rs. 3.60 Crores against J Kumar Infraprojects Limited (“The Company”) as outstanding dues for civil engineering utility diversion works and commercial vehicle hire services provided under contract with Mumbai Metropolitan Region Development Authority (MMRDA) for the Mumbai Metro Project. Vighnaharta Enterprises maintains that the amounts are payable as per certified work completion, statutory timelines under the MSMED Act, and admitted ledger entries by Then Company.
The Company refutes the claim of operational debt, asserting the existence of significant and bona fide disputes related to quality of work, pending defect liability periods, and recoveries initiated by MMRDA for substandard performance by Vighnaharta Enterprises. The Company contends that the insolvency petition is an abuse of process, filed without admitted liability, and amounts to a coercive recovery attempt outside the scope of insolvency law. The Company emphasizes its strong financial position, ongoing infrastructure commitments, and asserts that the dispute is contractual and ought to be adjudicated in competent civil or arbitral forums, not via insolvency proceedings.
There are ongoing legal proceedings where both parties are engaged, and similar disputes are being addressed by appropriate judicial authorities. The Hon’ble National Company Law Tribunal is seized of the matter, and the parties await its decision on the maintainability and merits of the insolvency petition filed by Vighnaharta Enterprises against The Company. | Matter is pending with National Company Law Tribunal
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