2023 (1) TMI 1210

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....M This appeal filed by the assessee is directed against order of the ld. CIT(A), Kota dated 8-02-2019 for the assessment year 2013-14 wherein the assessee has raised the following ground of appeal. ''1 That on the facts, in the circumstances of the case and in view of the detailed oral and written submissions made and the evidence adduced the order of the ld. Lower Authorities is against the la....

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.... filed ITR for the A.Y. 2013-14 with assessed income of Rs.33,52,380/- and the same was processed u/s 143(1) of the I.T. Act 1961 on 20-07-2014. The assessee submitted an application dated 08-07-2017, requested to allow the loss on depreciation on building which was claimed in the ITR and to make rectification u/s 154 to reduce the demand of Rs.1,56,972/- raised on processing of ITR u/s 143(1) d....

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....ear cut evidence. Under the circumstances, I am not convinced that there was any mistake in the processing of the return u/s 143(1) and the AO while passing the order based on the same rejecting the appellant's petition u/s 154. These grounds of appeal are treated as dismissed.'' 3.2 After hearing both the parties and perusing the materials available on record, it is noted that the present appeal....

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.... were wrongly picked up or missed out while the return was processed u/s 143(1). The AO had only denied the relief in the absence of any such clear cut evidence and the ld. AR has also failed to point out as to what was the mistake committed by the Revenue Authority while processing the return u/s 143(1) of the Act. It is an admitted fact that the assessee had not filed any appeal against the reli....