2024 (1) TMI 1033

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....nanya Kapoor, Adv. & Shri Sumit Lalchandani, Adv. For the Revenue : Ms Meenakshi Dohare, Sr. DR ORDER PER ANUBHAV SHARMA, JM: The appeal is are preferred by the Assessee against the order dated 30.11.2018 of the Commissioner of Income Tax (Appeals)-22, New Delhi, (hereinafter referred to as the Ld. First Appellate Authority or 'Ld. FAA', for short) in appeal No.87/17-18/CIT(A)-22, New Delhi, a....

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....e it clear if the assessee was called upon to explain for concealment of particulars of income or for furnishing inaccurate particulars of income. 4. As we take into account the assessment order dated 26.02.2016, it comes up that in regard to disallowances made the AO, he had primarily recorded satisfaction that the assessee has furnished inaccurate particulars of income and, accordingly, on that....