IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.2284/MUM/2025 (Assessment Year : 2013-14)

Amit Prabhunath Jaiswal, Jaiswal Niwas, Plot No.253 Sector-6, Darshan Darbar Marg, Nerul (W), Navi Mumbai - 400706 ............... Appellant PAN : AIBPJ1635K v/s Income Tax Officer, Ward – 28(1)(1)

……………… Respondent Aaykar Bhavan Income Tax Office, Tower No.6, Vashi Railway Station, Commercial Complex, Vashi, Navi Mumbai-400703 Assessee by : Shri Harshit Kabra, CA (virtually present)

Revenue by : Shri Aditya Rai, Sr.DR Date of Hearing – 30/07/2025 Date of Order - 04/08/2025

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal challenging the impugned order dated 14/03/2023, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment year 2013-14.

2. In this appeal, the assessee has raised the following grounds: -

“1. Invalid Approval u/s 151 of the Act the assessment u/s. 147 is invalid.

The notice u/s 148 has been issued without