SUNIR KHETERPAL,MUMBAI vs. ACIT 35(3), MUMBAI

आदेश / O R D E R एभ. फारगणेश, रेखा सदस्म के द्वाया / PER M. BALAGANESH, AM:

This appeal of assessee is arising out of the order of Commissioner of Income Tax (Appeals)]-46, Mumbai [in short CIT(A)], dated 10.10.2019. The assessment was framed by the Asst. Commissioner of Income Tax 35(3), Mumbai (in short ACIT/ AO) for the A.Y. 2012-13 vide order dated 19.02.2015 under section 143(3) of the Income-tax Act, 1961 (hereinafter ‘the Act’). 2. The learned DR submitted that assessee has already opted for settlement of dispute for this assessment year under Direct Tax