ASAVARI MANOHAR RAJOPADHYE,MUMBAI vs. INCOME TAX OFFICER - WARD 24(1)(1), MUMBAI
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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI
PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging the impugned order dated 27.01.2026 passed u/s 250 of the Income Tax Act, 1961 ('the Act'), by the CIT(A) for the assessment year 2015-16. The following grounds raised by assessee are reproduced below:- i. On the facts and circumstances of the case, the Ld. CIT(A) has erred in confirming the action of the Ld. AO in reopening the assessment u/s 147 of the IT Act as:
2 a. The notice issued under section 148 is time barred. b. Not following the procedure laid down under section 148A as the information/evidences relied upon were not supplied to the appellant. Consequently, the reassessment order so passed is illegal,
The order continues below.
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