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TMI Blog2025 (5) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel for Department ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER This is an appeal filed by the assessee challenging the order of the NFAC, Delhi dated 24/10/2024 in respect of the A.Y. 2018-19 and raised the following grounds of appeal: "The Appellant objects to the Assessment Order on the following grounds in so far as it is prejudicial to the Appellant as it is opposed to law and circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not required to pay advance tax as his total taxable income was less than the threshold limit of Rs. 3,00,000/-. 5. The Learned CIT (A) was not correct in not going through the Appeal Papers filed as the Appellant has clearly mentioned that he has declared total income of Rs. 2,81,100/- and paid the applicable taxes of Rs. 30,292/- 6. The Learned CIT (A) was not correct in not giving suf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that he had purchased a motor vehicle and purchases an immovable property. Therefore notice u/s. 148 was issued and in response to the said notice, the assessee filed his return of income. Thereafter various notices were issued and the assessment has been completed u/s. 147 of the Act. As against the said order, the assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) had dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be applied is 249(4)(a) of the Act and not 249(4)(b) of the Act. 4. The Ld.DR relied on the orders of the authorities and prayed to dismiss the appeal. 5. We have heard the arguments of both sides and perused the materials available on record. 6. We have perused the assessment order in which the AO had clearly mentioned that the assessee had filed his return of income in response to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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