IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.760/MUM/2025 (Assessment Year 2018-19)

Sanjay Kothari (HUF), 1404, 14^th Floor, A Wing, Naman MidTown, Senapati Bapat Marg, Elphistone West, ............... Appellant Mumbai – 400013 PAN: AAJHS9132A v/s National Faceless Assessment Centre, Delhi ……………… Respondent Assessee by : Ms. Shivani Shah Revenue by : Shri Leyaqat Ali Aafaqui, Sr. AR Date of Hearing – 04/11/2025 Date of Order - 17/11/2025

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 16.12.2024, 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

2018-19.

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

“1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the income of the appellant at Rs. 3,32,05,810/- as against the income declared in the return of income at Rs 1,98,98,240/-.

2. On the facts and in