IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No.5345/MUM/2024 (Assessment Year : 2016-17)

Sanjeev Behl, B-2003, Treon Tower, Bhakti Park, Near I-Max Theater, Wadala, Mumbai - 400031 ............... Appellant PAN : ACGPB2129M v/s ITO (IT), Ward-1(2)(1) ……………… Respondent Mittal Court, Nariman Point, Mumbai - 400021 Assessee by : Shri K Gopal Shri Akhilesh Deshmukh Revenue by : Shri Vijaykumar G Subramanyam, Sr.DR Date of Hearing – 19/02/2025 Date of Order - 30/04/2025

O R D E R

PER SANDEEP SINGH KARHAIL, J.M.

The assessee has filed the present appeal against the impugned order dated 23/08/2024, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals)-55, Mumbai, [“learned CIT(A)”], for the assessment year 2016-17.

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

“1. The CIT(A) erred in confirming the reasons for reopening u/s. 148 without going into the merits of the case and facts and Circumstances of the matter.

2. The CIT(A) has erred in confirming the amount received from LIC (under pension scheme policy)