MITHLESH AMARNATH MAURYA,NAVI MUMBAI vs. WARD 28(2)(1), MUMBAI, VASHI
The appeal of the assessee is allowed
ITA 7731/MUM/2025[2013-14]Status: DisposedITAT Mumbai13 Feb 2026AY 2013-14
Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokarmithlesh Amarnath Ito Ward-28(2)(1), Maurya It Office, Vasi Flat No.302, Plot No. 17 & Vs. Railway Station 18, Hari Darshan Chs, Building, Navi Sector-9, Ulve, Mumbai-400 703 Maharashtra-410 206, Navi Mumbai Pan/Gir No. Asxpm2717M (Applicant) (Respondent) Assessee By Ms. Prajakta Arote, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 10.02.2026 Date Of Pronouncement 13.02.2026
Section 142(1)Section 144Section 144BSection 147Section 148
1)(xvi), rendering the assessment void u/s 144B(9).
D. Section 142(3): Non-supply of Adverse Material: The AO erred in not providing copies of the seized materials or statements relied upon (allegedly recovered from M/s Bhagwati Developers), and denied the right of cross-examination, contrary to Section 142(3) and the rule of natural justice.
E. Section
