IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1618/PUN/2025 िनधा(cid:6981)रण वष(cid:6981) / Assessment Year : 2015-16 Pritesh Ratanshi Ved, Vs. Assessment Unit, 199, Navipeth, M. G. Road, Income Tax Department.

Natwar Talkies, Jalgaon- 425001.

PAN : ADOPV6298A Appellant Respondent Assessee by : Shri Nikhil S. Pathak Revenue by : Shri Shashank Ojha Date of hearing : 21.08.2025 Date of pronouncement : 17.11.2025 आदेश / ORDER PER VINAY BHAMORE, JM:

This appeal filed by the assessee is directed against the order dated 12.06.2025 passed by Ld. CIT(A)/NFAC for the assessment year 2015-16.

2. The appellant has raised the following grounds of appeal :-

“1] The learned CIT(A) erred in holding that the notice u/s 148 was correctly issued by the learned A.O. and accordingly, the reasst.

order passed u/s 147 was valid in law.

2] The learned CIT(A) failed to appreciate that in view of the decision of Hon'ble Supreme Court in the case of Rajiv Bansal [469 ITR 46], the notice issued u/s 148 was bad in law and consequently, the reasst. order passed u/s 147 ought to have been held to be