IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER &

SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 379/Mum/2025 (Assessment Year: 2013-14)

Mahavir Pukhraj Jain Vs. DCIT, Circle – 42(1)(1)

Flat No. 603/B, Manan Kautilya Bhawan, Apartment, New Link Road, Aenue -3, Near Videsh Dahisar East, Mumbai – Bhavan, G-Block, BKC

400068. Bandra (E) – 400051 PAN/GIR No. ADEPJ8540R (Applicant) (Respondent)

Assessee by Shri Rajesh Shah, CA Revenue by Shri Annavaran Kosuri, Sr. DR Date of Hearing 24.07.2025 Date of Pronouncement 13.10.2025 आदेश / ORDER PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order dt. 10.01.2025 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2013-14.

2. The Ld. AR appearing on behalf of the assessee pressed Ground No. 2 of appeal, as the same is legal in question, wherein the jurisdiction for issuance of notice u/s 148 of the Act has been challenged. In our view since this ground is purely legal in question and goes to the roots of the case therefore we have also decided to take up this gro