| आयकर अपीलीय अिधकरण (cid:12)ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER &

SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 1962/Mum/2018 Assessment Year: 2008-09 Urmish M. Udani Asst. Commissioner of Income RH-12, J-12, Prabhukrupa Vs Tax – 10(3), Mumbai Sector-6, Vashi Navi Mumbai - 400705 [PAN: AAGPU5477P]

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

Assessee by : Shri Madhur Agrawal/Shri Fenil Bhatt, A/Rs Revenue by : Shri Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 7/10/2025 घोषणा की तारीख /Date of Pronouncement: 09/10/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM:

This appeal by the assesse is preferred against the order of the ld.

CIT(A) – 24, Mumbai [hereinafter “the ld. CIT(A)”] dated 29/12/2017, pertaining to AY 2008-09.

2. In addition to the challenge on the merits of the case, the assessee has also challenged the validity of the re-assessment proceedings u/s 148 of the Act on the ground that jurisdictional conditions were not satisfied for exercising powers u/s 147 of the Act. The assessee has further challenged the validity of the a