2023 (3) TMI 921

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.... ORDER PER SATBEER SINGH GODARA, J.M. This assessee's appeal for assessment year 2014-15, arises against the National Faceless Appeal Centre [in short "NFAC"], Delhi's Din & Order No.ITBA/NFAC/S/250/2022- 23/1048081678(1), dated 19.12.2022, involving proceedings under Section 154 of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties. Case file perused. 2. The asse....

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....er so passed be cancelled and just and proper relief be granted to the assessee in this respect. 3) The Appellant prays to be allowed to add, amend, modify, rectify, delete, raise any ground of appeal before or at the time of hearing." 3. The assessee's above extracted pleadings make it clear that its sole substantive grievance challenges correctness of both the learned lower authoriti....

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.... all along as per it's statement of facts filed before the NFAC is that the impugned sum involving S/Shri Dilip N Bharne proprietor of M/s. Trimurti Enterprises and Clincy Constructions Pvt. Ltd. is in the nature of service tax component which already stands assessed as the Assessing Officer had framed the scrutiny assessment dated 26.10.2016 after carrying-out his detailed investigation qua the a....