MILAN BIPIN MEHTA,MUMBAI vs. ITO WARD 35(2)(3), MUMBAI
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI CHALLA 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 –ADDL/JCIT (A) – 2, Bengaluru [in short, “the Ld. CIT(A)”], dated 29.09.2025 for the Assessment Year (AY) 2014- 15,arises from the assessment order under section 143(3) of the Income Tax Act, 1961 [in short, “the Act”] dated 27.12.2016, passed by Income Tax Officer, Ward – 35(2)(3), Mumbai [in short, “the Ld.AO”].The grounds of appeal raised by the assessee are as under:
“1. The Ld. CIT(A) has erred in law and in fact in confirming the addition of Rs. 10,22,000/- made
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