9911796707
TMI Blog2023 (6) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(A) in National Faceless Appeal Centre, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment year 2017-18. 2. The following grounds have been raised in this appeal : 1. The learned CIT is not justified in raising demand u/s 156 of Rs. 5,15,323/- on the ground that the assesses has furnish inaccurate particulars of Income without appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... technical background, was totally dependent upon the tax consultant for filing income tax return and no such incorrect claim was ever made by the assesses either in past years or in subsequent years and therefore, the levy of demand u/s 156 was not justified in view of the explanation offered by the assesses." 3. Briefly stated, the facts of the case, are that the assessee furnished the return de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the ld. CIT(A) was in favour of the assessee by directing the AO to allow credit for TDS amounting to Rs. 68,912/- before charging of interest u/s. 234A, 234B and 234C. The fourth decision of the ld. CIT(A) was on the charging of interest u/s. 234A towards delay in filing the appeal. The ld. CIT(A) directed the AO to compute the amount of interest accordingly after taking the total income at ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
