|आयकर अपीलीय न्यायाधिकरण न्यायपीठ , म ुंबई|

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

SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सुं./ITA No. 6818/MUM/2024 ( नििाारण वर्ा / Assessment Year :2012-13)

DCIT-1(1)(1), Mumbai v/s. M/s. Chopra Strips Ltd.

Room No. 579A, 5^th Floor, D-194-195, Boranada Agro बिाम Aayakar Bhawan, Mumbai- Food Park, Jodhpur, 400020 Rajasthan-342008 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCC3063C ..

Appellant/ Respondent/

अपीलार्थी प्रनिवादी

निर्ााररती की ओर से /Assessee by: Shri Vinod Kumar Bindal/Shri Satish Gupta राजस्व की ओर से

/Revenue by: Shri Yogesh Kumar, Sr. DR.

07.05.2025 स िवाई की िारीख / Date of Hearing

30.06.2025 घो

िारीख/Date of Pronouncement आदेश / O R D E R PER RENU JAUHRI [A.M.] :-

This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Mumbai/National Faceless Appeal Centre, Delhi [hereinafter referred to as “CIT(A)”] dated 22.10.2024 passed u/s.

250 of the Income-tax Act, 1961 [hereinafter referred to as “Act”] for Assessment Year [A.Y.] 2012-13.

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

“1. Whether in the fa