What is CIT v. Vikas Polymers authority for?

An assessment order is not erroneous and prejudicial under Section 263 merely because the Assessing Officer did not record an enquiry and its satisfactory answer in the assessment order, provided such an enquiry was conducted. For revision under Section 263, the Commissioner must also provide the assessee an opportunity of being heard and examine their explanation.

How many judgments cite CIT v. Vikas Polymers?

318 judgments on BharatTax cite CIT v. Vikas Polymers (341 ITR 537), spanning 2013 to 2026.

Which sections of the Income Tax Act does CIT v. Vikas Polymers come up under?

It is most often cited in judgments turning on Section 263, Section 143(3), Section 142(1), Section 144B, Section 147, Section 148.

CIT v. Vikas Polymers (341 ITR 537)

M/S. Kolte-Patil Integrated Townships Limited, Pune vs. PCIT - 4, Pune

In the result, the appeal filed by the assessee is allowed

ITA 1030/PUN/2025[2020-21]Status: DisposedITAT Pune30 Sept 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2020-21

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Amol Khairnar, CIT-DR

Section 143(1)Section 143(3)Section 263Section 3Section 41Section 41(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2020-21 M/s. Kolte Patil Integrated PCIT, Pune – 4 Townships Limited Survey No.74, Marunji, Hinjewadi- Vs. Marunji, Kasarsai Road, Tal Mulshi, Pune – 411057 PAN: AABCI5807K (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 18-08-2025 Date of pronouncement : 30-09-2025 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 11.03.2025 passed u…

ITO, Ward- 44(2), New Delhi vs. Threepence Craft, New Delhi

ITA 5995/DEL/2019[2011-12]Status: DisposedITAT Delhi24 Sept 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 143(3)Section 195(2)Section 263

…ITA Nos.2234/Del/2015, 5410 & 5995/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA No. 2234/Del/2015 निर्धारणवर्ष/Assessment Year: 2011-12 THREEPENCE CRAFT, L-93, Chanakaya Place, Part-II, Uttam Nagar, New Delhi. PAN No.AAAFK9580 अपीलार्थी Appellant बनाम Vs. CIT-IX, New Delhi. प्रत्यर्थी/Respondent ITA No. 5410/Del/2019 निर्धारणवर्ष/Assessment Year: 2011-12 THREEPENCE CRAFT, L-93, Chanakaya Place, Part-II, Uttam Nagar, New Delhi. PAN No.AAAFK9580 अपीलार्थी Appellant बनाम Vs. INCOME T…

Threepence Craft, New Delhi vs. ITO, Ward- 44(2), New Delhi

ITA 5410/DEL/2019[2011-12]Status: DisposedITAT Delhi24 Sept 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 143(3)Section 195(2)Section 263Section 40

…ITA Nos.2234/Del/2015, 5410 & 5995/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA No. 2234/Del/2015 निर्धारणवर्ष/Assessment Year: 2011-12 THREEPENCE CRAFT, L-93, Chanakaya Place, Part-II, Uttam Nagar, New Delhi. PAN No.AAAFK9580 अपीलार्थी Appellant बनाम Vs. CIT-IX, New Delhi. प्रत्यर्थी/Respondent ITA No. 5410/Del/2019 निर्धारणवर्ष/Assessment Year: 2011-12 THREEPENCE CRAFT, L-93, Chanakaya Place, Part-II, Uttam Nagar, New Delhi. PAN No.AAAFK9580 अपीलार्थी Appellant बनाम Vs. INCOME TAX OFF…

Threepence Craft, New Delhi vs. CIT- IX, New Delhi

ITA 2234/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Sept 2025AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 143(3)Section 195(2)Section 263

…ITA Nos.2234/Del/2015, 5410 & 5995/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER ITA No. 2234/Del/2015 निर्धारणवर्ष/Assessment Year: 2011-12 THREEPENCE CRAFT, L-93, Chanakaya Place, Part-II, Uttam Nagar, New Delhi. PAN No.AAAFK9580 बनाम Vs. CIT-IX, New Delhi. अपीलार्थी Appellant प्रत्यर्थी/Respondent ITA No. 5410/Del/2019 निर्धारणवर्ष/Assessment Year: 2011-12 THREEPENCE CRAFT, L-93, Chanakaya Place, Part-II, Uttam Nagar, New Delhi. PAN No.AAAFK9580 बनाम Vs. INCOME TAX OFFICER, Ward-44(2)…

Lic Mutual Fund Asset Management Limited, Mumbai vs. DCIT-1(2)(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 4246/MUM/2025[2022-23]Status: DisposedITAT Mumbai19 Sept 2025AY 2022-23

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2022-23 Lic Mutual Fund Asset Dcit-1(2)(1), Management Limited, Aayakar Bhavan, 4Th Floor, Industrial Assurance Vs. Maharshi Karve Road, Building, Mumbai-400020. Opp: Churchgate Station, Churchgate, Mumbai-400020. Pan : Aaacj1166H (Appellant) (Respondent) For Assessee : Shri Madhur Agrawal & Shri Ravikant Pathak For Revenue : Shri Rajesh Kumar Yadav, Cit-Dr Date Of Hearing : 15-09-2025 Date Of Pronouncement : 19-09-2025 O R D E R Per Vikram Singh Yadav, A.M : This Is An Appeal Filed By The Assessee Against The Order Of The Learned Pr. Commissioner Of Income Tax, Mumbai-1, [„Ld.Pcit‟], Dated 07-03- 2025, U/S. 263 Of The Income Tax Act, 1961 („The Act‟), Pertaining To Assessment Year (Ay) 2022-23, Wherein The Assessee Has Taken The Following Grounds Of Appeal: “1.The Hon'Ble Principal Commissioner Of Income Tax, Mumbai-1 (Hereinafter Referred As Hon'Ble Pcit] Erred In Setting Aside The Assessment Order Passed U/S 143(3) Of The Income Tax Act, 1961 ("Act") & Passing The Revision Order U/S 263 Of The Act.

For Appellant: Shri Madhur Agrawal &For Respondent: Shri Rajesh Kumar Yadav, CIT-DR

Section 143(2)Section 143(3)Section 263

…ult in incorrect claim and the order so passed by the AO cannot be held as erroneous and prejudicial to the interest of the Revenue. 13. Further, reliance was placed on the decision of the Hon‟ble Delhi High Court in the case of CIT vs. Vikas Polymers [2012] 341 ITR 537 (Delhi), wherein it was held that the assessee must be called, his explanation sought and examined by the Commissioner and thereafter, if the Commissioner still feels that the order is erroneous and prejudicial to the interest of the Revenue, the Commissioner may pass revisionary orders and if, on the other hand, Commissioner is satisfied after h…

Radheshyam Paper Mills Private Limited, Lilapar Road, Lilapar vs. PCIT-Rajkot-1, Income Taxdepartment, Office of the Principal Commissioner of Income Tax, Aaykar Bhavan Ring Road Race Course Rajkot

In the result, appeal OF the assessee is allowed

ITA 243/RJT/2024[2019-20]Status: DisposedITAT Rajkot17 Sept 2025AY 2019-20

Bench: DR. ARJUN LAL SAINI (Accountant Member), SHRI DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri P.J. Raiyani, Ld.A.RFor Respondent: Smt. Pallavi, Ld.CIT-D.R

Section 115BSection 143(3)Section 263Section 56Section 69Section 69B

…case of Chroma ITA.243/Rjt/2024/AY.2019-20 Radheshyam Paper Mills Pvt. Ltd. Business Ltd. vs. DCIT (2004) 82 TTJ 540 (Cal).Further support in this connection is taken from the decision of Hon’ble Delhi High Court in the case of CIT vs. Vikas Polymers (2012) 341 ITR 537 (Del). Relevant part of the observation in this regard reads as under : " This is for the reason that if a query is raised during the course of scrutiny by the Assessing Officer, which was answered to the satisfaction of the Assessing Officer, but neither the query nor the answer was reflected in the assessment order, that would not by itself lea…

Altaf Ayoobbhai Vehvaria, Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar

In the result, assessee’s appeal ITA No

ITA 27/RJT/2025[2021-22]Status: DisposedITAT Rajkot29 Aug 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.26/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Jabir Ayoob Vahevaria Principal Commissioner Of बनाम Plot No.3452 Gidc 3, Dared Income-Tax, Jamnagar, Jamnagar-361 004 ( Gujarat) Vs. Room No.101, 1St Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.:Aeqpv3027C "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) आयकरअपीलसं/.Ita Nos.27/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Altaf Ayoobbhai Vehvaria, Principal Commissioner Of बनाम Prop. Of K A Enterprise, Ground Income-Tax, Floor, Near Alamin Park, Vs. Jamnagar, Room No.101, 1St Vehwaria Madresa, Jamnagar- 361 004 Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.: Aempv7317M "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit- Dr

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Sanjay Punglia, CIT- DR

Section 143(3)Section 263Section 69C

…le on an issue and it is not the case of the Commissioner that the view taken by Assessing Officer is not permissible in law, Commissioner cannot invoke his jurisdiction under section 263 of the Act. 22. The Hon’ble Delhi High Court in CIT Vs Vikas Polymers (341 ITR 537 Delhi) held that it is a pre-requisite that the Commissioner must give reasons to ITA No.26-27/Rjt/2025 A.Y.21-22 Jabir A Vahevaria& Altaf A Vehvaria 13 justify the exercise of suo moto revisional powers by him to reopen a concluded assessment. A bare reiteration by him that the order of the Income-tax Officer is erroneous insofar as it is prejud…

Jabir Ayoob Vahevaria, Jamnagar vs. The Principal Commissioner of Income Tax, Jamnagar

In the result, assessee’s appeal ITA No

ITA 26/RJT/2025[2021-22]Status: DisposedITAT Rajkot29 Aug 2025AY 2021-22

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं/.Ita Nos.26/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Jabir Ayoob Vahevaria Principal Commissioner Of बनाम Plot No.3452 Gidc 3, Dared Income-Tax, Jamnagar, Jamnagar-361 004 ( Gujarat) Vs. Room No.101, 1St Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.:Aeqpv3027C "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) आयकरअपीलसं/.Ita Nos.27/Rjt/2025 िनधा"रणवष"/Assessment Year : 2021-22 Altaf Ayoobbhai Vehvaria, Principal Commissioner Of बनाम Prop. Of K A Enterprise, Ground Income-Tax, Floor, Near Alamin Park, Vs. Jamnagar, Room No.101, 1St Vehwaria Madresa, Jamnagar- 361 004 Floor, Aaykar Bhavan, Nr. Shubhas Bridge, Jamnagar-361 001 /. /. Pan/Gir No.: Aempv7317M "थायीलेखासं जीआइआरसं (अपीलाथ"/Appellant) .. (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Chetan Agarwal, Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Cit- Dr

For Appellant: Shri Chetan Agarwal, ARFor Respondent: Shri Sanjay Punglia, CIT- DR

Section 143(3)Section 263Section 69C

…le on an issue and it is not the case of the Commissioner that the view taken by Assessing Officer is not permissible in law, Commissioner cannot invoke his jurisdiction under section 263 of the Act. 22. The Hon’ble Delhi High Court in CIT Vs Vikas Polymers (341 ITR 537 Delhi) held that it is a pre-requisite that the Commissioner must give reasons to ITA No.26-27/Rjt/2025 A.Y.21-22 Jabir A Vahevaria& Altaf A Vehvaria 13 justify the exercise of suo moto revisional powers by him to reopen a concluded assessment. A bare reiteration by him that the order of the Income-tax Officer is erroneous insofar as it is prejud…

Sevugan Pethaperumal, Madurai vs. PCIT, Madurai-1, Madurai

In the result, the appeal of the assessee is allowed

ITA 1196/CHNY/2025[2020-21]Status: DisposedITAT Chennai25 Aug 2025AY 2020-21

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1196/Chny/2025 Assessment Years: 2020-21 Sevugan Pethaperumal, Principal Commissioner Of Income No.41, First Main Street, Tax, Narayanapuram West, Madurai-1, Madurai, Madurai. Tamil Nadu-625 014. [Pan: Afjpp5984J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri G.Tarun, Advocate प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोषणा की तारीख /Date Of Pronouncement : 25.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri G.Tarun, AdvocateFor Respondent: Shri Bipin C.N, CIT

Section 143(3)Section 263

…आयकर अपीलीय अधिकरण, ’सी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI श्री जॉजज जॉजज के, उपाध्यक्ष एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1196/Chny/2025 Assessment Years: 2020-21 Sevugan Pethaperumal, Principal Commissioner of Income No.41, First Main Street, Tax, Narayanapuram West, Madurai-1, Madurai, Madurai. Tamil Nadu-625 014. [PAN: AFJPP5984J] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri G.Tarun, Advocate प्रत्यर्थी की ओर से /Re…

M/S. British Agro Products (India) Pvt. Ltd., Chennai vs. PCIT-1, Chennai

ITA 1146/CHNY/2025[2020-21]Status: DisposedITAT Chennai20 Aug 2025AY 2020-21

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1146/Chny/2025

Section 143(3)Section 263Section 36(1)(vii)Section 37

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री अमिताभ शुक्ला, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1146/Chny/2025 Assessment Years: 2020-21 M/s. British Agro Products (India) Private Limited, No.9, State Bank Officers Colony, Shashtri Nagar, Chennai-600 020. [PAN: AAFCB8238H] Principal Commissioner of Income Tax-1, Chennai. (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee by प्रत्यर्थी की ओर से /Revenue by सुनवाई की तारीख/Date of…

Guru Kripa Associates, Bareilly vs. Pr. CIT, Bareilly

In the result, the appeal of the assessee stands dismissed

ITA 97/LKW/2022[2017-18]Status: DisposedITAT Lucknow14 Aug 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 263

…evenue expenditure was plausible and thus there was no material before the CIT to vary that opinion and ask for fresh inquiry. 13. Judgment and order dated 16.08.2010 passed by Hon'ble Delhi High Court in the case of CIT vs. Vikas Polymers reported in (2012) 341 ITR 537 (Del.). 18 “18. We are thus of the opinion that the provisions of section 263 of the Act, when read as a composite whole, make it incumbent upon the Commissioner 148-155 before exercising revisional powers to: (i) call for and examine the record, and (ii) give the assessee an opportunity of being heard and thereafter to make or cause to be made s…

Bhandari Associates, Pune vs. Pr. Commissioner of Income Tax 2, Pune

In the result, the appeal filed by the assessee is allowed

ITA 1227/PUN/2024[2018-19]Status: DisposedITAT Pune14 Aug 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19

For Appellant: Shri Suhas P Bora and Ms. Sampada S IngaleFor Respondent: Shri Amol Khairnar, CIT-DR

Section 133(6)Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2018-19 Bhandari Associates PCIT, Pune – 2 1620 B A Gateway, Baner Road, Vs. Near Sakal Nagar, Pune – 411007 PAN: AABFB5812G (Appellant) (Respondent) Assessee by : Shri Suhas P Bora and Ms. Sampada S Ingale Department by : Shri Amol Khairnar, CIT-DR Date of hearing : 15-07-2025 Date of pronouncement : 14-08-2025 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 30.03.2024 passed u/s 263 of the Income Tax A…

Indian Overseas Bank, Chennai vs. DCIT, Non Corporate Circle-8(1), Chennai

ITA 3084/CHNY/2024[2021-22]Status: DisposedITAT Chennai07 Aug 2025AY 2021-22

Bench: Ms Padmavathy S, Am & Shri Manu Kumar Giri, Jm

For Appellant: Mr. C. Naresh, C.A

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI BEFORE MS PADMAVATHY S, AM & SHRI MANU KUMAR GIRI, JM I.T.A. No. 3083/Chny/2024 (Assessment Year: 2020-21) I.T.A. No. 3084/Chny/2024 (Assessment Year: 2021-22) Indian Overseas Bank, The PCIT, 763, Annasalai, Chennai, Room No. 301, Wanaparthy Block- Tamil Nadu-600002 Vs. III Floor, Mahatma Gandhi Road, PAN: AAACI1223J Nungambakkam, Chennai, Tamil Nadu-600034. Appellant) : Respondent) Appellant /Assessee by : Mr. C. Naresh, C.A. : Mr. Shiva Srinavas, CIT Revenue / Respondent by Date of Hearing : 06.08.2025 Date of Pronouncement : 07.08.2025 O R D E R Per P…

Indian Overseas Bank, Chennai vs. DCIT, Non Corporate Circle-8(1), Chennai

ITA 3083/CHNY/2024[2020-21]Status: DisposedITAT Chennai07 Aug 2025AY 2020-21

Bench: Ms Padmavathy S, Am & Shri Manu Kumar Giri, Jm

For Appellant: Mr. C. Naresh, C.A

Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI BEFORE MS PADMAVATHY S, AM & SHRI MANU KUMAR GIRI, JM I.T.A. No. 3083/Chny/2024 (Assessment Year: 2020-21) I.T.A. No. 3084/Chny/2024 (Assessment Year: 2021-22) Indian Overseas Bank, The PCIT, 763, Annasalai, Chennai, Room No. 301, Wanaparthy Block- Tamil Nadu-600002 Vs. III Floor, Mahatma Gandhi Road, PAN: AAACI1223J Nungambakkam, Chennai, Tamil Nadu-600034. Appellant) : Respondent) Appellant /Assessee by : Mr. C. Naresh, C.A. : Mr. Shiva Srinavas, CIT Revenue / Respondent by Date of Hearing : 06.08.2025 Date of Pronouncement : 07.08.2025 O R D E R Per P…

Indur Thanwerdas Dadlani, Mumbai vs. The Principal Commissioner of Income Tax PCIT, Mumbai-42, Mumbai

In the result, the appeal filed by the assessee stands allowed without any order as to cost

ITA 2476/MUM/2025[2020-21]Status: DisposedITAT Mumbai04 Aug 2025AY 2020-21

Bench: Hon’Ble Shri Sandeep Gosain & Shri Prabhash Shankarindur Thanwerdas Dadlani Vs. Pr. Cit Flat No. 4604, The Imperial Mumbai – 42 Towers, Mp Mill Compound, Room No. 741, Aayakar Bb Nakashe Marg, Mardeo, Bhavan, Mk Road, Mumbai – 400034. Mumbai Pan/Gir No. Aacpd5262D (Applicant) (Respondent)

Section 142(1)Section 143(2)Section 263Section 57Section 74

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Indur Thanwerdas Dadlani Vs. Pr. CIT Flat No. 4604, the Imperial Mumbai – 42 Towers, MP Mill Compound, Room No. 741, Aayakar BB Nakashe Marg, Mardeo, Bhavan, MK Road, Mumbai – 400034. Mumbai PAN/GIR No. AACPD5262D (Applicant) (Respondent) Assessee by Shri Rahul Hakani Revenue by Shri. R.A. Dhyani, CIT (DR) Date of Hearing 09.07.2025 Date of Pronouncement 04.08.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM: The present appeal has been filed by the assessee challenging…