PARESH HIRALAL SHAH ,MUMBAI vs. INCOME TAX OFFICER WARD 34(3)(2), MUMBAI
In the result, the CO filed by the Assessee is allowed, whereas the appeal filed by the Revenue stands dismissed
ITA 4775/MUM/2025[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19
Bench: Shri Narender Kumar Choudhryassessment Year: 2018-19 Mr. Paresh Hiralal Shah, Income Tax Officer, 302, Shree Krishna Sadan, Ward 34(3)(2), Paranjpe Scheme No.2, (Assessment Unit Subhash Road, Vile Parle East, Vs. Income Tax Department) Mumbai – 400 057 Kautilya Bhavan, Pan: Albps7761C Bandra Kurla Complex, Bandra (East), Maharashtra - 400051 (Appellant) (Respondent) Present For: Assessee By : Shri Shashi Bekal, Ld. A.R. Revenue By : Shri Vikas Chandra, Ld. Sr. D.R. Date Of Hearing : 10.11.2025 Date Of Pronouncement : 10.11.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 20.06.2025, Impugned Herein, Passed By The National Faceless Appeal Center (Nfac)/ Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2018-19. 2. In The Instant Case, Though The Notice U/S 148A(D) Of The Act Was Issued Within 3 Years From The End Of The Relevant Assessment Year, However, It Is Admitted That The Notice U/S 148 Of The Act Was 2 Mr. Paresh Hiralal Shah
For Appellant: Shri Shashi Bekal, Ld. A.RFor Respondent: Shri Vikas Chandra, Ld. Sr. D.R
Section 147Section 148Section 148ASection 151Section 250
…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER Assessment Year: 2018-19 Mr. Paresh Hiralal Shah, Income Tax Officer, 302, Shree Krishna Sadan, Ward 34(3)(2), Paranjpe Scheme No.2, (assessment Unit Subhash Road, Vile Parle East, Vs. Income Tax Department) Mumbai – 400 057 Kautilya Bhavan, PAN: ALBPS7761C Bandra Kurla Complex, Bandra (East), Maharashtra - 400051 (Appellant) (Respondent) Present for: Assessee by : Shri Shashi Bekal, Ld. A.R. Revenue by : Shri Vikas Chandra, Ld. Sr. D.R. Date of Hearing : 10.11.2025 Date of Pronouncement : 10.11.…