ARHAM ANMOL PROJECTS PRIVATE LIMITED,VILLAGE VALSHIND, BHIWANDI vs. CIRCLE 1 KALYAN, KALYAN, THANE
In the result, the legal grounds challenging the validity of the assessment are dismissed
ITA 5011/MUM/2025[2019-20]Status: DisposedITAT Mumbai26 Mar 2026AY 2019-20
Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokararham Anmol Projects Dcit Circle 1, Private Limited 2Nd Floor, Rani H. No. 1113, Ground Vs. Mansion, Murbad Floor, Arham Logiparc, Road, Kalyan Nh-3, Nashik Highway, (West), Thane, Village Valshind, Maharashtra – 421 Bhiwandi, Maharashtra – 301 421 302. Pan/Gir No. Aagca9644P (Applicant) (Respondent) Assessee By Shri Subhash Bains, Ld. Ar Revenue By Shri Surendra Mohan, Ld. Dr Date Of Hearing 28.01.2026 Date Of Pronouncement 26.03.2026
Section 144Section 144BSection 147Section 148Section 194CSection 194ISection 234FSection 250
that although the assessment has ultimately been completed by the Assessment
Unit under section 147 read with section 144B, the mandatory notice under section 143(2) was not issued by the authority which framed the assessment. It was contended that issuance of notice under section 143(2) is a sine ... Officer competent to carry the assessment to its logical conclusion.
12. The learned AR submitted that in the present case, the notice under section 143(2) was issued by the Jurisdictional
Assessing Officer, whereas the assessment was completed by the Assessment Unit under the faceless scheme. According to the learned