IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 1301/Mum/2024 (Assessment Year: 2003-04)

Jaiprakash L. Singh Vs. ITO – 31(2)(1)

Khwaish, Laxmi Singh 615, 6^th Floor, Kautilya Bhavan, BKC Estate, S.V. Road, Goregoan (W) – 400062 PAN/GIR No. AACPS4994F (Applicant) (Respondent)

Assessee by Shri Vimal Punamiya Revenue by Ms. Neena Jeph, CIT Ld.DR Date of Hearing 14.01.2025 Date of Pronouncement 25.02.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order 26.09.2023 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi for the assessment year 2003-

04. The assessee has raised the following grounds of appeal:

1. On the facts and in the circumstances of the case and in law the proceedings initiated by issuance of notice U/s.148 of the Income Tax Act, 1961 is invalid and bad in law.

2. On the facts and in the circumstances of the case and in law the order passed u/s. 143(3) r.w.s. 254 of the Act is invalid and bad in law..and the learned C.I.T.(A) erred in upholding the same. 3