MRS. KERAFRID N. DAMANIA (AS THE SURVIVING PARTNER OF PHIL CONSTRUCTION CO.),MUMBAI vs. THE ADIT CENTRALIZED PROCESSING CENTER BENGALURU AND THE INCOME-TAX OFFICER WARD 19(2)(4) MUMBAI, MUMBAI

ITA 2230/MUM/2026Status: DisposedITAT Mumbai03 August 2026AY 2024-254 pages

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Income Tax Appellate Tribunal, “J(SMC

Before: SHRI PAWAN SINGH & SHRI GIRISH AGRAWAL

Hearing: 04.05.2026Pronounced: 03.08.2026

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Addl./Jt. CIT(A)-11, Delhi vide order no. ITBA/APL/S/250/2025- 26/1084160756(1), dated 29.12.2025, passed against the intimation issued by CPC, Bengaluru, u/s. 143(1) of the Income-tax Act (hereinafter referred to as the “Act”), dated 05.06.2025, for Assessment Year 2024-25. 2. Grounds taken by the assessee are reproduced as under: " 1 : 0 Re.: Validity of the adjustment of Rs. 17,05,422/- to the returned income:

2 Kerafrid N Damania AY 2024-25

1 : 1 The ADDL/JCIT (Appeals) has erred in confirming the action of the CPC Beng

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