INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCHES, MUMBAI BENCH: E BEFORE HON’BLE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND HON’BLE SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA 7960/MUM/2025 िनधा१रणवष१/Assessment Year: 2014-15)

Permanent Account Number: AAZPU9184A DEPUTY COMMISSIONER OF INCOME-TAX-14(1)(1), HUHTAMAKI INDIA LIMITED MUMBAI

7TH FLOOR, BELLONA, THE

432, 4TH FLOOR, WALK, HIRANANDANI AAYAKAR BHAVAN, ESTATE, GHODBUNDER, Vs.

MAHARISHI KARVE ROAD, THANE, THANE-400607, MUMBAI MAHARASHTRA MUMBAI-400020, MAHARASHTRA (अपीलाथ(cid:334) Appellant) ((cid:366)(cid:529)थ(cid:334) Respondent)

िनधा१ौरती(cid:554)ारा/Assessee represented by: Shri Vipul Soni राज(cid:830) व(cid:554)ारा/Revenue represented by: Shri Hemanshu Joshi, Sr. DR सुनवाईकीतारीख/Date of conclusion of hearing: 12-Feb-2026 घोषणाकीतारीख/Date of pronouncement: 08.05.2026 आदेश / ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal is filed by the assessee is against the order of CIT(A)/

National Faceless Appeal Centre vide order reference no. ITBA/APL/S/250/2025-26/1081170896(1) dated 25.09.2025, passed against the assessment order by Deputy Commissioner of Income Tax 14(2)(1), Mumbai u/s 143(3) of the Income-tax Act (hereinafter refer