2023 (5) TMI 534

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....haval Shah For the Respondent : Ms. Kavita Kaushik ORDER PER GAGAN GOYAL, A.M: These two appeals by the assessee are directed against the order of National Faceless Appeal Centre, Delhi [hereinafter referred to as ('NFAC'] dated 29.06.2021 for the Assessment Year (AY) 2014-15 & 2015-16. The assessee has raised the common grounds of appeal for both the AYs. Firstly, we are taking ITA No....

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....lying tax rate on the appellant at maximum marginal rate instead of slab rates as applicable to Association of Persons (AOP). 4. The appellant craves leave of Your Honour to add to, alter, amend and/ or delete all or any of the foregoing grounds of appeal." 2. Brief facts of the case are that the assessee filed its return of income u/s 139(1) on 30-09-2014 in ITR-7. Assessee trust is a....

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....referred an appeal before the CIT(A)-36,Mumbai. Ld. CIT(A) agreed with the contentions of the assessee on merits but still rejected the same on some technical grounds. 6. Being aggrieved with the order of Ld. CIT(A) assessee preferred this appeal before us. We have gone through the order passed u/s 154, order of the Ld. CIT(A) u/s 250 submissions of the assessee and certified copy of will of Sm....

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....view of the above facts and legal positions in favour of assessee it is hereby directed to the A.O for redetermination of assessee family trust tax liability giving basic exemption and slab benefit. It is directed to the assessee also to appear and co-operate before the A.O in terms of filing requisite information and explanations required to verify the claim raised by him. 9. In the result, ap....