https://www.taxtmi.com/caselaws?id=430782 The appeal filed by the assessee was time-barred but condoned due to the Covid-19 pandemic. The tribunal addressed challenges to income computation, lack of opportunity to be heard, tax on exempt income, TDS credit, and interest levy. The merging of the intimation under Section 143(1) with the assessment order under Section 143(3) rendered the appeal infructuous. The tribunal clarified that pending issues would be addressed separately. Consequently, the tribunal dismissed the appeal as infructuous on 24th November 2022. en-us Thu, 24 Nov 2022 00:00:00 +0530 Mon, 28 Nov 2022 10:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430782 The appeal filed by the assessee was time-barred but condoned due to the Covid-19 pandemic. The tribunal addressed challenges to income computation, lack of opportunity to be heard, tax on exempt income, TDS credit, and interest levy. The merging of the intimation under Section 143(1) with the assessment order under Section 143(3) rendered the appeal infructuous. The tribunal clarified that pending issues would be addressed separately. Consequently, the tribunal dismissed the appeal as infructuous on 24th November 2022. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430782