RANI MIHIR SHAH,SANTACRUZ vs. DY COMMISSIONER OF INCOME TAX CIRCLE 42 3 1 MUMBAI, MUMBAI
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRICHALLA NAGENDRA PRASAD, JM & SHRI ARUN KHODPIA, AM
Per Arun Khodpia, AM: This appeal is preferred by the assessee, directed against the order of the Commissioner of Income Tax Appeals, National Faceless Appeal Centre (NFAC), Delhi [in short, “the Ld. CIT(A)”], dated 08.01.2026 for the Assessment Year (AY) 2018-19, arises from the assessment order under section 143(3) of the Income Tax Act, 1961 [in short,“the Act”] dated 26.08.2021, passed byNational Faceless Assessment Centre, Delhi [in short,“the Ld.AO”]. Rani Mihir Shah
The grounds of appeal raised by the assessee are as under:
“1. The Nati
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