IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER)

&

SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER)

I.T.A. No. 4872/Mum/2024 Assessment Year: 2020-21 Getinge Medical India Vs. DCIT 2(2)(1)

Private Limited Mumbai, Maharashtra Time Square, E Wing

9thFloor,MathuradasVasanji Road, Persian Darbar, Marol Village, Andheri(E), Mumbai -400059 PAN: AADCM8545J (Appellant) (Respondent)

Appellant by Shri Niraj Sheth, Advocate Respondent by Shri Bhagirath Ramawat – SR D.R.

Date of Hearing 21.01.2026 Date of Pronouncement 13.03.2026 ORDER Per: Smt. Beena Pillai, J.M.:

Present appeal filed by the assessee arises out of the final assessment order dated 23.07.2024 passed by the NFAC for Assessment Year 2020-21 on following grounds of appeal:

“1. Ground 1: General

1.1 The Assessment Unit ('Ld. AO') / Hon'ble Dispute Resolution Panel, Mumbai ('Ld. DRP') has erred in determining the total assessed income of the Appellant at Rs. 27,45,19,720/-.

2. Ground 2: Amount of Rs. 3,93,46,016 not mentioned in Notice of Demand.

2.1 The Ld. AO has failed to mention the amount in the notice of demand issued under section 156 of the Act and hence, effectively there is no demand outstanding