SUDHIR DAMJI BHARANI,MUMBAI vs. ITO, WARD 27 (3)(1), MUMBAI, MUMBAI

ITA 3451/MUM/2026Status: DisposedITAT Mumbai31 July 2026AY 2012-135 pages

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Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SHRI SANDEEP GOSAIN

For Respondent: Shri Brajendra Kumar ( SR. DR. )

PER SHRI SANDEEP GOSAIN, JUDICIAL MEMBER:

This appeal is filed by the Assessee against the order of Ld. National Faceless Appeal Centre, Delhi vide DIN: ITBA/NFAC/S/250/2025- 26/1086497388(1) dated 25-Feb-2026 for the Assessment Year 2012-13. The Assessee has raised the following grounds of appeal:

1.

On the facts and circumstances of the case and in law, the Assessi

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