What is Andaman Timber Industries v. CCE authority for?

An assessee must be given an opportunity to cross-examine third parties whose statements are relied upon for adverse findings. Failure to provide this opportunity is a serious flaw rendering the order a nullity.

How many judgments cite Andaman Timber Industries v. CCE?

1,335 judgments on BharatTax cite Andaman Timber Industries v. CCE (281 CTR 241), spanning 2016 to 2026.

Which sections of the Income Tax Act does Andaman Timber Industries v. CCE come up under?

It is most often cited in judgments turning on Section 143(3), Section 153C, Section 132, Section 132(4), Section 69, Section 147.

Andaman Timber Industries v. CCE (281 CTR 241)

Rajendrakumar Shrishrimal, Pune vs. Income Tax Officer Ward 5(1), Pune

In the result, appeal of the assessee is allowed

ITA 3282/PUN/2025[2017-18]Status: DisposedITAT Pune12 Feb 2026AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपऩल सं. / Ita No.3282/Pun/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, S Ward-5(1), Pune. Bibwewadi, Pune – 411037. Pan: Bjsps9226G Appellant/ Assessee Respondent /Revenue Assessee By Shri Abhilash Hiran Revenue By Shri Sadananda – Jcit(Dr) Date Of Hearing 11/02/2026 Date Of Pronouncement 12/02/2026 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 16.10.2025 Emanating From The Assessment Order Passed Under Section 147 Read With Section 144B Of The I.T.Act, 1961 Dated 03.05.2023. The Assessee Has Raised The Following Grounds Of Appeal :

Section 144BSection 147Section 148Section 151Section 250

…आयकर अपीलीय अधिकरण ”एस एम सी” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA No.3282/PUN/2025 निर्धारण वषा / Assessment Year: 2017-18 Rajendrakumar Shrishrimal, V The Income Tax Officer, 685/3, Anant Vashat, s Ward-5(1), Pune. Bibwewadi, Pune – 411037. PAN: BJSPS9226G Appellant/ Assessee Respondent /Revenue Assessee by Shri Abhilash Hiran Revenue by Shri Sadananda – JCIT(DR) Date of hearing 11/02/2026 Date of pronouncement 12/02/2026 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: Th…

Pushpa Vikas Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7098/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)

Section 132Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Pushpa Vikas Jain, Mumbai, Maharashtra vs. Central Circle 4(2) ACIT Mumbai, Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7097/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Feb 2026AY 2019-20

Section 132Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in `breach of principles of natural justice'. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that 'failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the `addition/di…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7096/MUM/2025[2020-21]Status: DisposedITAT Mumbai12 Feb 2026AY 2020-21

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)

Section 132Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Pinkydevi Mahendrakumar Jain, Mumbai Maharashtra vs. Central Circle 4(2) ACIT Assistant Commissioner of Income Tax, Mumbai Maharashtra

ITA 7095/MUM/2025[2019-20]Status: DisposedITAT Mumbai12 Feb 2026AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Vimal Punmiya, CAFor Respondent: Shri R A Dhyani, (CIT DR)

Section 132Section 153CSection 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

M/S Singla Builders and Promoters Limited, Rupnagar, Punjab vs. DCIT/ACIT(Cen)-1 Chd, Chandigarh

The appeals stand partly allowed

ITA 487/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh06 Feb 2026AY 2013-14

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील…

M/S Credo Assets Pvt. Ltd., Rupnagar Punjab vs. DCIT/ACIT(Cen)-1 Chd, Chandigarh

The appeals stand partly allowed

ITA 482/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh06 Feb 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील…

Bharati Jayanti Jain, Mumbai vs. ACIT Central Circle 4(2), Mumbai

In the result, all the appeals filed by the assessee stands allowed

ITA 7321/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 250Section 254(1)Section 69

…hose statements were relied upon by the revenue which resulted in 'breach of principles of natural justice'. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that 'failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity'. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the 'addition/di…

Veena Hiralal Mehta, Mumbai vs. DCIT Central Circle 4(2), Mumbai

In the result, both the appeals under consideration stand allowed

ITA 5492/MUM/2025[2018-19]Status: DisposedITAT Mumbai06 Feb 2026AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Bharat Kumar, Ld. CAFor Respondent: Shri Vivek Perampurna, (Ld. CIT- D.R.)

Section 131Section 132Section 153Section 250

…hose statements were relied upon by the revenue which resulted in ‘breach of principles of natural justice’. In this regard, reliance is being placed upon the decision of Hon'ble Supreme Court in the case of Andaman Timber Industries Vs. CCE reported in (2015)281 CTR 241 (SC) wherein it has been held that ‘failure to give the assessee the opportunity to cross examine witness, whose statements are relied upon, results in breach of principles of Natural Justice. It is a serious flaw which renders the order a nullity’. 20.In the case of CIT Vs. Odeon Builders Pvt. ltd. (418ITR 315), it was held that the ‘addition/di…

Kavita Gupta, East Delhi vs. Deputy Commissioner of Income Tax, Circle-31, Jhandewalan Extension

In the result, the appeal of the assessee is allowed

ITA 1643/DEL/2025[2020-2021]Status: DisposedITAT Delhi06 Feb 2026AY 2020-2021

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year: 2020-21]

Section 115BSection 153CSection 69

…ese statement nor was cross examination offered despite repeated request or reminder during the assessment proceeding. However, it is well settled position of the law that statement must be corroborated. In the case of Andmand Timber Industries Vs. CCE (2015) 281 CTR 241 [SC] it was held that the denial of cross examination amounts to violation of principal natural justices and statement of third parties cannot be relied without granting opportunity to cross examine. In the case of CIT Vs. Khushlal Chand Nirmal Kumar (2003] 263 ITR 77 (MP) it was held that no addition can be made solely on the basis of third part…

ACIT, New Delhi vs. Nouvelle Securities Pvt Ltd, Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4852/DEL/2024[2016-17]Status: DisposedITAT Delhi06 Feb 2026AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Biren Shah, CAFor Respondent: Shri Manoj Tiwari, Sr. DR

Section 132Section 132(4)Section 153ASection 37Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4852/DEL/2024 [A.Y. 2016-17] Nouvelle Securities Pvt Ltd Vs. The A.C.I.T 42, Community Center New Delhi New Friends Colony, Zakir Nagar, South East Delhi PAN – AAACN 0211 F Co No. 21/DEL/2025 (ITA No. 4852/DEL/2024 [A.Y. 2016-17]) The A.C.I.T Vs. Nouvelle Securities Pvt Ltd New Delhi 42, Community Center New Friends Colony, Zakir Nagar, South East Delhi PAN – AAACN 0211 F (Applicant) (Respondent) Assessee By : Shri Biren Shah, CA Shri Vartik Choksi,…

Income Tax Officer, Aaykar Bhawan vs. Shiv Shankar Rice Mills, Gogripur Road

In the result, the appeal of the Revenue is dismissed

ITA 4630/DEL/2024[2013-14]Status: DisposedITAT Delhi06 Feb 2026AY 2013-14

Bench: Shri Mahavir Singh & Shri Krinwant Sahay[Assessment Year: 2013-14]

Section 143(3)Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER [Assessment Year: 2013-14] Income Tax Officer, Vs. SHIV SHANKAR RICE MILLS, Sector-12, Bay No.25-28, GOGRIPUR ROAD KARNAL, Urban Estate, Karnal, KARNAL, Haryana-132001 Haryana-132001 PAN :AADFS3923K (Revenue ) (Assessee) Cross Objection No.199/Del/2025 [Assessment Year: 2013-14] M/s SHIV SHANKAR RICE Vs. Income Tax Officer, MILLS, Sector-12, Bay No.25-28, GOGRIPUR RAILWAY PHATAK Urban Estate, Karnal, KARNAL, RURAL, PART-1 Haryana-132001 Haryana-132001 PAN :AADF…

M/S Credo Assets Pvt. Ltd., Rupnagar Punjab vs. DCIT/ACIT(Cen)-1 Chd, Chandigarh

The appeals stand partly allowed

ITA 484/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh03 Feb 2026AY 2018-19

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं./ Ita No.487/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/S Singla Builders & Promoters Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaocs-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / Ita No.482/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील सं. / Ita No.484/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2018-19) M/S Credo Assets Private Ltd. Dcit / Acit Central-1 बनाम/ Plot No 1265-C, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aafcc-6400-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Parikshit Aggarwal (Ca) & Smt. Shruti Khandelwal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) & Shri Rajat Kumar Kureel (Cit) – Ld. Drs (Virtual) Date Of Final Hearing : 27-01-2026 Date Of Pronouncement : 03-02-2026

For Appellant: Sh. Parikshit Aggarwal (CA) & Smt. ShrutiFor Respondent: Smt. Kusum Bansal (CIT) & Shri Rajat Kumar

Section 127Section 132Section 142ASection 143(3)Section 153ASection 153BSection 69ASection 69B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकर अपील सं./ ITA No.487/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2013-14) M/s Singla Builders and Promoters Ltd. DCIT / ACIT Central-1 बनाम/ Plot No 1265, Sector 82, Industrial Area C.R. Building, Sector 17 Vs. Rupnagar (Punjab) 140308 Chandigarh-160017 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-6503-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. आयकर अपील सं. / ITA No.482/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2017-18) & 3. आयकर अपील…

Mystical Constructions Private Limited, Mumbai vs. DCIT Circle 5(2)(1), Mumbai

In the result, the appeal is Allowed

ITA 5222/MUM/2024[2011-12]Status: DisposedITAT Mumbai02 Feb 2026AY 2011-12

Bench: Shri Sandeep Gosain & Shri Girish Agrawalι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt Ltd Constructions A 603, A1 Akbar Bldg, Pe Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 Pan - Aaccn5191N (Appellant) Vs Dcit, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee By Ms. Simran Dhawan A/W Mr. Ravi Gantara Revenue By Shri Umashankar Prasad, Cit Dr Date Of Hearing 04.11.2025 Date Of Pronouncement 02.02.2026 Order Per: Shri. Sandeep Gosain, J.M.: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order Dt. 06.08.2025 Passed Under Section 250 Of The Income Tax Act, 1961 ('The Act'), By The National Faceless Appeal Centre (Nfac) / Cit(A) For The

Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 271(1)Section 274

…1 IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Ι.Τ.Α. No.5222/Mum/2024 A.Y: 2011-12 Mystical Pvt ltd Constructions A 603, A1 Akbar Bldg, PE Road, Momin Nagar, Jogeswari (W), Mumbai - 400102 PAN - AACCN5191N (Appellant) Vs DCIT, Circle 5(2)(1) Aayakar Bhawan, Mumbai. (Respondent) Assessee by Ms. Simran Dhawan a/w Mr. Ravi Gantara Revenue by Shri Umashankar Prasad, CIT DR Date of Hearing 04.11.2025 Date of Pronouncement 02.02.2026 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the assessee cha…