SPARKLE DIAM PVT. LTD,MUMBAI vs. DCIT 3(2)(1), AAYAKAR BHAVAN

ITA 243/MUM/2026Status: DisposedITAT Mumbai31 July 2026AY 2022-2313 pages

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Income Tax Appellate Tribunal, MUMBAI

Before: SHRI ANIKESH BANERJEE & SHRI BIJAYANANDA PRUSETH

PER SHRI ANIKESH BANERJEE, JUDICIAL MEMBER:

The instant appeal of the assessee filed against the order of the NFAC, Delhi [for brevity ‘Ld. CIT(A)’], order passed under Section 250 of Income Tax Act, 1961 (for brevity ‘the Act’) for Assessment Year 2022-23, date of order 24.11.2025. The impugned order emanated from the order of the Assessment Unit Income Tax Department (for brevity ‘Ld. AO’), order passed under Section 143(3) r.w.s. 144B of the Act, date of order 23.03.2024. 1

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