TMI Blog2023 (3) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... process of detailed enquiry(ies). Assessee s stand all along as per it s statement of facts filed before the NFAC is that the impugned sum involving S/Shri Dilip N Bharne proprietor of M/s. Trimurti Enterprises and Clincy Constructions Pvt. Ltd. is in the nature of service tax component which already stands assessed as the AO had framed the scrutiny assessment dated 26.10.2016 after carrying-out h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment year 2014-15, arises against the National Faceless Appeal Centre [in short NFAC ], Delhi s Din Order No.ITBA/NFAC/S/250/2022- 23/1048081678(1), dated 19.12.2022, involving proceedings under Section 154 of the Income Tax Act, 1961 (in short the Act ). Heard both the parties. Case file perused. 2. The assessee pleads the following substantive grounds in the instant appeal : 1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s respect. 3) The Appellant prays to be allowed to add, amend, modify, rectify, delete, raise any ground of appeal before or at the time of hearing. 3. The assessee s above extracted pleadings make it clear that its sole substantive grievance challenges correctness of both the learned lower authorities action invoking sec.154 rectification jurisdiction for the purpose of assessing the mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involving S/Shri Dilip N Bharne proprietor of M/s. Trimurti Enterprises and Clincy Constructions Pvt. Ltd. is in the nature of service tax component which already stands assessed as the Assessing Officer had framed the scrutiny assessment dated 26.10.2016 after carrying-out his detailed investigation qua the alleged excess turnover declared, ITS data and 26AS, as the case may be. All what the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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