IN THE INCOME-TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER &

SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA 369/MUM/2025 (A.Y. 20 21-22)

Tai nwala Personal Care v/s. Deputy Commissioner of Products Pvt Ltd, Plot No. 118 बनाम Income Tax Circle – Tainwala House Road No. 18, 3(3)(1), Aayakar Bhawan, MIDC Andheri East, Mumbai - Mumbai - 400020, 400 093, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACT1967C Appellant/अपीलार्थी Respondent/प्रतिवादी

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Appellant by : Shri Haridas Bhatt Respondent by : Shri Hemanshu Joshi (Sr. DR)

Date of Hearing 24.04.2025 Date of Pronouncement 06.05.2025 आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :-

The present appeal is filed by the assessee against the appellate order passed by the Learned Commissioner of Income-tax, Appeal/ADDL/JCIT(A)-5, Delhi[hereinafter referred to as “CIT(A)”] pertaining to the intimation order passed u/s. 143(1) of the Income-tax Act, 1961 [hereinafter referred to as “Act”] dated 14.12.2022 as passed by the Assessing Officer, CPC, Bangalore for the Assessment Year [A.Y.]

2021-22.

2. The grounds of appeal are as under:-

1. On the facts and circumstances of the case, and i