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2023 (6) TMI 615 - ITAT PUNEValidity of order passed by CIT-A u/s 250 - CIT raising demand u/s 156 on the ground that the assesses has furnish inaccurate particulars of Income - HELD THAT:- From all foregoing decisions of the ld. CIT(A), it is clear that there is no infirmity whatsoever on all the points decided by him. The grounds taken up by the assessee in the appeal, as extracted above, do not refer to any prejudice having been caused by virtue of assessment or the order passed by the ld. CIT(A). The grounds are general and talk about the raising of demand u/s. 156, which is consequential to the assessment. There is no specific challenge to any addition. In fact, there is no addition at all inasmuch as the AO accepted the returned income and assessed the assessee at the same level. In the hue of the foregoing, it is clear that the view taken by the ld. CIT(A) is perfectly in order, not requiring any interference. Decided against assessee.
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