IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Year: 2016-17 Pakarahalli Narayanappa Vs. The Income Tax Officer, Srinivasgowda, Ward – 6(3)(1), B 2 B Block, 6^th B Cross, Bangalore.

New Town Yelahanka, Bangalore – 560 064. PAN – BIOPS 6057 A APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate Revenue by : Shri Subramanian, JCIT (DR) Date of hearing : 04.03.2026 Date of Pronouncement : 05.03.2026

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

The present appeal filed by the assessee is directed against the order passed under section 250 of the Income Tax Act, 1963 (hereafter the Act) dated 16-05-2025 by the Learned Commissioner of Income Tax (Appeal) (hereafter the learned CIT(A)) at National Faceless Appeal Centre-NFAC, for the A.Y. 2016-17.

2. The assessee in the appeal memo has raised several grounds of appeal which are numbered as Ground Nos. 1 to 8. The assessee vide application dated 16^th June 2025 raised various additional grounds challenging the validity of the assessment including the time barring of the notice issued under section 148 of the Act.

3. The assessee