| आयकर अपीलीय अिधकरण (cid:12)ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, HON’BLE VICE PRESIDENT &

SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 2956/Mum/2024 Assessment Year: 2019-20 M/s. Union Bank of India Deputy Commissioner of Finance & Accounts Vs Income Tax, Circle – (LTU) 2, Union Bank Bhavan Mumbai

239, Vidhan Bhavan Marg Nariman Point Mumbai - 400021 [PAN: AAACU0564G]

अपीलाथ(cid:22)/ (Appellant) (cid:23)(cid:24) यथ(cid:22)/ (Respondent)

Assessee by : Shri C. Naresh, A/R Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 18/06/2025 घोषणा की तारीख /Date of Pronouncement: 20/06/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assessee is preferred against the order of the ld. Pr. CIT – 3, Mumbai [hereinafter “the ld. Pr. CIT”] dt.

30/03/2024 pertaining to AY 2019-20.

2. The grievance of the assessee reads as under:-

“1. The Ld. PCIT erred in framing in the hands of Appellant bank, order u/s 263 dated 30.03.2024 against two separate assessment orders of AO viz order u/s 143(3) dated 29.09.2021 passed on the predecessor Andhra bank and order u/s 143(3) rws 144B dat