2022 (11) TMI 1062

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....Income Tax, (AO) CPC, Bengaluru, u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide order dated 20.12.2016. 2. Grounds of appeal raised by the assessee are as follows: "1. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeals) has erred in confirming addition made by the Assessing Officer passed u/s 154 passed on 25.02.2020. 2. On the facts and circumstances of the case, the learned Commissioner of Income tax (Appeal) has erred in not allowing credit of Rs.60000/- in respect of property TDS carried over from AY 2015-16. 3. On the facts and circumstances of the case, the learned Commissioner of Income tax (appeal) has erred in not appreciating....

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....e assessee submitted that in FY.2014-15 advance received against which TDS has been deducted and the same was reflected in 26AS but full consideration was not received hence advance was not liable to be taxed and also TDS against that advance was not claimed but c/f to next year, therefore no any addition should be made in the hands of the assessee. 7.However, Ld. Sr. DR for the Revenue submitted that Ld. NFAC/Ld. CIT(A) has discussed all the facts of the assessee's case and did not find any merit in the assessee's case. Hence, Ld. NFAC/Ld. CIT(A) confirmed the addition made by the Assessing Officer after taking into account the submission made by assessee. Therefore there is no error in the findings of Ld. NFAC/Ld. CIT(A). 8. We have....