Aparna Biswas Vs. Ld.AO, National Faceless Assessment Centre
Case No: ITA No.6667/Mum/2025
Court: Income Tax Appellate Tribunal, ‘A’ Bench Mumbai
Date: 1/30/2026
Parties Involved
appellantAparna Biswas
respondentLd.AO, National Faceless Assessment Centre
Facts Summary
The present appeal has been preferred by the assessee, Aparna Biswas, against the order dated 02.09.2025 passed by the National Faceless Assessment Centre, Delhi, whereby the assessment for Assessment Year 2017–18 has been completed under section 147 read with section 144 of the Income-tax Act, 1961. The assessee has assailed both the assumption of jurisdiction under section 147 of the Act and the consequential addition of ₹1,12,82,614/- made under section 69A read with section 115BBE of the Act…
Decision in favour of
Assessee
Legal Issues
- 1. Assumption of jurisdiction under section 147 of the Act
- 2. Consequential addition of ₹1,12,82,614/- under section 69A read with section 115BBE of the Act
1 more legal issue analysed in this judgement.
Precedents Relied Upon
2 precedents cited in this judgement.