2021 (9) TMI 1030

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....peal by the Assessee is directed against the order of learned CIT(A)-34 dated 17.09.2018 and pertains to Assessment Year 2014-15. 2. The grounds of appeal read as under : GROUND NO.1: The Commissioner of Income Tax (Appeals}-34, Mumbai [hereinafter referred to as the CIT (A)] erred in not adjudicating ground no.2 of the appeal relating to addition made on account of deemed ren....

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....36,000/- made by him. GROUND NO.2: The CIT(A) erred in not adjudicating the ground no.3 of the appeal relating to charging of interest of Rs. 1,22,146/- under section 234A of the Act in computing the tax demand. The Appellant denies his liability to the charge of interest and submits that since the Return of Income for the above assessment year has been filed within the due date,....

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....CIT ought not to have restricted the same to Rs. 5,18,51,414/-. The Appellant therefore prays that the ACIT be directed to allow balance credit of Rs. 11,23,599/-. The Appellant has made an application for rectification under section 154 to the ACIT and if the same is rectified before the hearing of the appeal, the Appellant craves leave to withdraw the said ground of appeal. 3. Brief ....