2023 (4) TMI 1045

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.... PER: SHRI MANISH BORAD, AM This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi (for short ''NFAC''), Delhi dated 20-10-2021 for the assessment year 2015-16 raising therein following grounds of appeal. ''1. "The impguend Demands of Rs.31,500 u/s 201(1) and Rs.16,380 u/s 201(1A) are bad in law and on facts of the case, for....

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....se of hearing, the ld. AR of the assessee prayed to quash the order of the ld. CIT(A) 2.3 On the other hand, the ld. DR vehemently supported the orders of the lower authorities. 2.4 We have heard the rival contentions and perused the materials placed on record. We notice that the assessee is an individual and as per facts of the case narrated before us and not disputed by the revenue authori....