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

HON’BLE SHRI JAGADISH, ACCOUNTANT MEMBER ITA No. 62/Mum/2025 (Assessment Year: 2012-13)

Mr. Sanjiv Kumar Arora Vs. Sitaram Meena House No. 4E Asalfa near The Income Tax Officer ghatkopar (W) 27 (3) (2) BKC Maharastra - 400084 Mumbai Sitaram Meena The Income Tax Officer

27 (3) (2) BKC Mumbai Kautyaly Bhavan PAN GIR No. AMGPA0936K /

Applicant Respondent ( ) ( )

Assessee by Ms. Neha Paranjpe Revenue by Shri Swapnil Choudhari (SR. AR)

Date of Hearing 26.03.2026 Date of Pronouncement 02.04.2026 आदेश ORDER /

PER SANDEEP GOSAIN, JM:

The present appeal has been filed by the assessee challenging the impugned order dated 24.10.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2012-13. The following grounds are reproduced below:

“1. The learned assessing officer unjustified in issuing notice under section 148 dated 29-09-2019 for reopening the assessment unjustified in reopening of assessment.

2. The assessee is carrying on retail business in cash basis, profit is calculated u/s 44AD of the Income Tax Act

1961

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