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2022 (6) TMI 1432

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..... assessee against the order dated 29.11.2021 of National Faceless Appeal Centre, Delhi, relating to Assessment Year 2018-19. 2. The assessee, an individual, filed return of income for Assessment Year 2018-19 declaring a total income of Rs.14,29,490/-. The assessee is a salaried employee. The assessee has income under the head - salary, income from house property, capital gain and income from othe .....

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..... O was confirmed by the First Appellate Authority. Hence, this appeal by the assessee, before the Tribunal. 3. As already stated, learned Counsel for the assessee pressed for adjudication of only the variation to the total income on account of difference in figures between schedule - SI and Schedule CG and Schedule OS. Apart from the above, learned Counsel for the assessee also prayed that the ass .....

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..... ing figure in Schedule CG is shown at Rs.7,62,220. This figure after BFLA of Rs.2,09,682 is Rs.5,52,538. Thus it is clear that if schedule BFLA is considered then there will not be any discrepancy. The assessee did not participate in the proceedings before CIT(A) and could not explain this aspect. I am of the view that this aspect requires examination by the AO and therefore the issue has to be se .....

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