IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE JUSTICE (RETD.) C V BHADANG, PRESIDENT &

MS PADMAVATHY S, AM I.T.A. No. 5156/Mum/2024 (Assessment Year: 2013-14)

Suresh Kumar Mahavir Prasad Assessment Unit, NFAC, Beswal, Maharashtra.

House No. 385, F.No. 13, Shreedevi Vs.

Apartment, Gokul Nagar, Bhiwandi, Maharashtra-421302.

PAN: AAQPA7792R Appellant) : Respondent Appellant /Assessee by : Shri Piyush Chhajed, CA Revenue / Respondent by : Shri Swapnil Choudhary, Sr. DR Date of Hearing : 19.08.2025 Date of Pronouncement : 28.08.2025 O R D E R Per Padmavathy S, AM:

This appeal by the assessee is against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [In short 'CIT(A)'] passed under section 250 of the Income Tax Act, 1961 (the Act) dated 31.07.2024 for Assessment Year (AY) 2013-14. The assessee has raised the following the grounds of appeal:

“The Grounds mentioned hereunder are without prejudice to one another:-

1. The Jurisdictional Assessing Officer erred in issuing notice under section 148 dated 10.07.2022, as the notice was not issued in compliance with the Notification No. 18/2022 dated 29/03/2022, the issuance of notice under Se