ACIT-19(3), MUMBAI, MUMBAI vs. SRIMY JEWELS, MUMBAI

ITA 4817/MUM/2026Status: DisposedITAT Mumbai29 July 2026AY 2013-148 pages

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Income Tax Appellate Tribunal, MUMBAI BENCH “G” MUMBAI

Before: SHRI OM PRAKASH KANT & SHRI PAWAN SINGH

For Appellant: Shri Lalchand Choudhary, CA
For Respondent: Shri Rajgopal Parthasarathi – SR
Pronounced: 29/07/2026

PER OM PRAKASH KANT, AM

This appeal by the assessee is directed against the order dated 18.02.2026, passed by the learned Commissioner of Income Tax (Appeals) – National Faceless Appeal Centre, Delhi [in short, ‘the Ld. CIT(A)’], for Assessment Year (in short ‘A.Y’), 2013-14, raising following grounds:-

Srimy Jewels 2

1.

"Whether, on the facts and in the circumstances of the case and in law, the Id. CITIA) erred in holding that the notice issued under section 148 of the Income-tax Act, 1961 on 21.06.2021 for A.Y. 2013-14 was barred by limitation, without considering

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