2021 (6) TMI 617

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....i Sunil Kumar Pandey, D.R. ORDER PER L.P. SAHU, A.M. This appeal of assessee is directed against the order of the CIT(A)-11, Hyderabad dated 07.11.2017 challenging for not granting relief by the CIT(A) against the order passed u/s 154 of the Income Tax Act, 1961 (in short 'the Act') dated 20.06.2013 by the Assessing Officer. 2. The assessee filed his return of income on 05.10.2011 decl....

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....the Act, the assessee appeared before the CIT(A) and the CIT(A) after detailed discussion passed his order and dismissed the appeal of the assessee. Being aggrieved from the order of the CIT(A), the assessee is in appeal before us. 3. The ld.AR at the outset of the hearing submitted that he does not press ground no.9. He further submitted that by mistake the audit information column was wrongly....

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....here was no mistake n record; the return was processed as per the information available on the return filed by the assessee Had it been disclosed by the assessee regarding Form No.3 CEB the matter may have been different. The assessee filed return after due date, therefore, he is not eligible for deduction u/s 80IA (4) as claimed by the assessee. 5. After hearing both the sides and perusing the....