ENKAY LIFE REALTORS PVT LTD,MUMBAI vs. ITO WARD 15(1)(1), MUMBAI

PER OM PRAKASH KANT, AM

This appeal has been preferred by the assessee against order dated 17.12.2024 passed by the Ld. Commissioner of Income-tax
(Appeals) – National Faceless Appeal Centre, Delhi for assessment year 2013-14, raising following grounds:

Ground No. 1
1.1. On the law, the Ho
NFAC ['the C order passed of the notice
(the "Act"), w
1.2. The Hon passed u/s grounds tha juri iction concluded, w
2023. 1.3. Thus, t
148A(b), ord be struck consequently dated 22nd M
2. Ground No 2.1. On the law, the H passed u/s following the in the cas
Assistant C
2024(BOM) t
2.2. Thus, t
148A(b), ord be struck consequently dated 22nd M
No. 3:
3.1. On the law, the Ho made by the 68 of the Act
Enka

1:
facts and circumstances of the cas on'ble Commissioner of Income Tax (A CIT(A)'], erred in upholding the validi d under section ('u/s') 148A(d) and th e issued u/s 148 of the Income Tax A which were issued without juri iction.
n'ble CIT(A) further erred in upholding
148A(d) and notice u/s 148 of the A t the Appellant could not object to the once the Assessment proceeding without considering the reponse on 1
the Appellant humbly prays that no der u/s 148A(d), and notice u/s 148 o down as illegal and void ab in y the order u/s 147 r.w.s 144B of May 2023 be considered bad in law.
No. 2:
facts and circumstances of the cas
Hon'ble CIT(A) erred in upholding t
148A(d) and notice u/s 148 of the Act e Juri ictional Hon'ble High Court's se of Hexaware Technologies Lim
Commissioner of Income Tax, TS thereby amounting to contempt of cour the Appellant humbly prays that no der u/s 148A(d), and notice u/s 148 o down as illegal and void ab in y the order u/s 147 r.w.s 144B of May 2023 be considered bad in law 3
facts and circumstances of the cas on'ble CIT(A) erred in upholding the a e Ld. AO amounting to Rs. 1,20,00,0
t.
ay Life Realtors Pvt. Ltd
2
se and in (Appeals)- ity of the e validity
Act, 1961
.
the order
Act on the e issue of gs were 18th April otice u/s.
of the Act nitio and f the Act se and in the order t, without s decision mited vs.
S-298-HC- rt.
otice u/s.
of the Act nitio and f the Act
3. Ground se and in additions
000/- u/s 3.2. The Ho additions w information a 3.3. The App of the Act be consequently u/s 148 of th
4. Ground No 4.1. On the law, the Hon the notice is without a D body of the n
4.2. The Hon legal precede
4.3. Therefor
148 of the A and consequ dated 22nd M
5. Ground No 5.1. On the law, the Ho made by the 68 of the Act
5.2. The Hon violation of adjudicating filed on 7th contrary to t of the Assess
5.3. Therefor be directed
1,20,00,000/
Enka on'ble CIT(A) failed to consider the were not made on the basis of any available with the Ld. AO pellant humbly prays that notice u/s e struck down as illegal and void ab i y the issue of order u/s 148A(d) an he Act be considered void.
No. 4:
facts and circumstances of the cas n'ble CIT(A) erred in upholding the v ssued u/s 148 of the Act, which wa
Document Identification Number (DIN notice.
n'ble CIT(A) further erred in not consid ent relied upon by the Appellant.
re, the Appellant humbly prays that n
Act be struck down as illegal and void uently the order u/s 147 r.w.s 144B o
May 2023 be considered void.
No. 5:
facts and circumstances of the cas on'ble CIT(A) erred in upholding the a e Ld. AO amounting to Rs. 1,20,00,0
t.
n'ble CIT(A) erred in holding that ther f principles of natural justice g on the submission and additional e h October 2024 which had brought the finding of the Ld. AO. in Para 17 to sment order.
re, the Appellant humbly prays that th to delete the addition amounting
/- u/s. 68 of the Act ay Life Realtors Pvt. Ltd
3
fact that relevant s 148A(b) initio and nd notice se and in validity of as issued
N) in the dering the notice u/s d ab initio of the Act se and in additions
000/- u/s re was no without evidences t in facts o Para 20
he Ld. AO g to Rs.

S
(RAHUL CHA
JUDICIAL M
Mumbai;
Dated: 25/02/2025
Rahul Sharma, Sr. P.S.

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

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Enka he Learned Counsel for the asse has opted to settle the dispu he Direct Tax Vivad Se Vis the assessee seeks to withdra he acceptance of the application of these facts, the appeal is berty granted to the assess ing the appeal in the event that e assessee’s application under 24. he assessee is accordingly dismi ced in the open Court on 25/0 S
AUDHARY)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu ay Life Realtors Pvt. Ltd
4
essee submitted ute by filing an shwas Scheme, aw the present n under the said s dismissed as see to file an the Department r the Vivad Se ssed.
02/2025. KASH KANT)
ANT MEMBER
R, gistrar) umbai