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IN THE INCOME TAX APPELLATE TRIBUNAL

“H (SMC)” BENCH, MUMBAI

BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER

SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER

ITA No.6190/MUM/2025

(Assessment Year 2017-18)

Sudhir Motiram Patil

C/o Hukumchand Jain, 16^th Floor, D Wing,

Trade World Kamala Mills Compound,

Senapati Bapat Marg, Lower Parel,

Mumbai, Maharashtra - 400013 ............... Appellant

PAN: AVVPP1813G

v/s

Income Tax Officer, Ward-3(2),

Rani Mansion, Murbad Road, ……………… Respondent

Kalyan,

Maharashtra – 421301

Assessee by : Shri Himanshu Gandhi, CA

Revenue by : Shri Pravin Salunkhe, Sr.DR

Date of Hearing – 28/01/2026 Date of Order - 30/01/2026

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order

dated 10/07/2025, 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

2017-18.

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

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“1. On the facts and circumstances of the case and law, the Ld CIT(A) erred

in confirming reopening of assessment u/s. 147 of Income Tax Act, 1961

which is bad-in-law and required to be quashed.

2. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in confirming reopening of assessment without considering the fact that the

proceedings for AY 2017-18 are time barred as per section 149(1)(b) of

Income Tax Act, 1961.

3. On the facts and circumstances of the case and law, the Ld CIT(A) erred

in confirming reopening of assessment without considering the fact that the

notice for reopening u/s 148 was issued by Jurisdictional assessing officer

which is in violation of Faceless Assessment Scheme formulated under section

151A of Income Tax Act. 1961.

4. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in confirming issue of notice u/s. 148 without considering the fact that the

notice issued without mentioning DIN number on notice which is in violation

of CBDT Circular No. 19 of 2019 dated 14.08.2019.

5. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in confirming issue of notice u/s 148 without obtaining proper approval from

appropriate authority under section 151 of Income Tax Act, 1961.

6. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in confirming addition of Rs. 5,63,422/- u/s 69A of Income Tax Act, 1961 for

the cash deposit during the demonization period without considering the fact

that the cash was deposited out of appellant's mother and wife accumulated

STRIDHAN, appellant's own emergency funds and savings accumulated.

7. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in levying tax under the provisions of section 115BBE of Income Tax act, 1961

on addition made under section 69A of Income Tax Act, 1961.

8. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in levying penalty u/s.271AAC(1) of the Income Tax Act, 1961.

9. On the facts and circumstances of the case and law, the Ld. CIT(A) erred

in charging interest u/s.234A, 234B, 234C & 234D of the Income Tax Act,

1961.”

3. During the hearing, the learned Authorized Representative (“learned

AR”), at the outset, submitted that the sanction of the appropriate authority

under section 151 of the Act was not sought prior to issuance of notice under

section 148 of the Act. The learned AR submitted that in addition to the above,

the notice issued under section 148 of the Act, in the present case, is also

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ITA No.6190/Mum/2025 (A.Y. 2017-18)

beyond the limitation period specified under section 149(1) of the Act, and

thus, on this basis also, the assessment order passed under section 147 read

with section 144B of the Act is void ab initio.

4. The brief facts of the case are that the assessee is an individual and for

the year under consideration filed his return of income on 06/06/2017,

declaring a total income of