9911796707
TMI Blog2025 (4) TMI 995X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer ITO -11 (1), Hyderabad even after objections filed by the Appellant stating that the provisions of Sec 115BBE applies for disputed credits in the Joint Bank account pertains to Appellant husband, V Ramakrishna. 2. Appeal filed against the disputed additions not yet disposed off by the CIT(Appeals), NFAC. The rectification proceedings should have been dealt with Appeal filed against Assessment Order passed u/s. 147 r.w.s.144B Dt 24.03.2022. 3. The CIT(Appeals), NFAC relied on the Judgment of Honourable Kerala High Court in the case of Maruthi Baburao Jadhav vs. ACIT 430 ITR 504, which is not applicable for the Appellant and not the judgment of Jurisdictional High Court. 4. The appellant has disclosed of Rs. 3,83,500/- durin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficer issued notice u/sec.154 of the Act dated 13.06.2023 and called-upon the assessee to explain as to why an order u/sec.154 shall not be passed rectifying the mistake apparent on record inasmuch as, although, the total income was assessed at Rs. 65,83,310/-, but, in the computation of income, the assessed income was taken at Rs. 62,54,400/-and further, the tax was not computed as per sec.115BBE of the Act. The assessee filed her objections for computing the tax as per sec.115BBE of the Act on the ground that the transactions are made prior to 15.12.2016 when the provision was not there in the statute. The Assessing Officer rejected the explanation furnished by the assessee and passed order u/sec.154 of the Act dated 13.06.2023 and assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taneously along with the appeal filed by the assessee against the order passed by the Assessing Officer u/sec.143(3) r.w.s.147 of the Act or after deciding the appeal filed by the assessee against the order passed by the Assessing Officer u/sec.143(3) r.w.s.147 of the Act. 8. Dr. Sachin Kumar, learned Sr. AR for the Revenue, on the other hand, fairly agreed that this appeal may be set-aside to the file of learned CIT(A) with appropriate directions to decide afresh along with the appeal filed by the assessee against the order passed by the Assessing Officer u/sec.143(3) r.w.s.147 of the Act. 9. We have heard both the parties, perused the material on record and the orders of the authorities below. We find that assessee has filed separate ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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