2023 (6) TMI 615

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the order dated 09-01- 2023 passed by the CIT(A) in National Faceless Appeal Centre, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter also called 'the Act') in relation to the assessment year 2017-18. 2. The following grounds have been raised in this appeal : 1. The learned CIT is not justified in raising demand u/s 156 of Rs. 5,15,323/- on the ground that the assesses has fu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed from the fact that the assesses, being salaried employee from technical background, was totally dependent upon the tax consultant for filing income tax return and no such incorrect claim was ever made by the assesses either in past years or in subsequent years and therefore, the levy of demand u/s 156 was not justified in view of the explanation offered by the assesses." 3. Briefly stated, t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ld. CIT(A) as premature and hence, not maintainable. The third decision of the ld. CIT(A) was in favour of the assessee by directing the AO to allow credit for TDS amounting to Rs. 68,912/- before charging of interest u/s. 234A, 234B and 234C. The fourth decision of the ld. CIT(A) was on the charging of interest u/s. 234A towards delay in filing the appeal. The ld. CIT(A) directed the AO to compu....