IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER)

AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)

Assessment Year: 2011-12 Janseva Majoor Sahakari ITO 22(1)(6), Sanshtha Maryadit, Piramal Chambers, Lower Parel, Room No. 1 Talmajlaopp Vadke Vs. Mumbai-400012.

House, T H Kataria Marg, Mahim, Mumbai-400016.

PAN NO. AADFJ 0626 J Appellant Respondent Assessee by : Mr. Piyush Chhached Revenue by : Ms. Kavitha Kaushik, Sr. DR Date of Hearing : 12/11/2025 Date of pronouncement : 25/11/2025

ORDER

PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated

07.06.2018 passed by the Ld. Commissioner of Income-tax (Appeals) – 33, Mumbai [in short ‘the Ld. CIT(A)’] for assessment year 2011-12 (sic). The grounds raised by the assessee are reproduced as under:

1. On the facts and Circumstances of the case and in law, the Ld. Commissioner of Income-Tax (Appeals) erred in confining Penalty u/s 271(1)(c) of the Income-Tux Act without appreciating that the notice issued us 274 r.w.s 271(1)(c) did not Rs. 0 state as to why the penalty proceedings were initiated te whether for concealment OR furnishing of inaccurate particulars and t