2024 (5) TMI 911

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....ubhra Jyoti Chakraborty, CIT DR ORDER PER C.N. PRASAD, J.M. These three appeals are filed by the assessee against the common order of the Ld. CIT(Appeals)-27, New Delhi dated 21.06.2022 for the assessment years 2014-15, 2016-17 and 2018-19 arising out of the order passed by the Assessing Officer u/s 154 of the Act. The assessee raised the following common grounds in all these three appeals: - ....

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....ing Officer and on appreciation of this fact the Ld. CIT(A) dismissed the appeals of the assessee. 4. We have perused the order of the Ld.CIT(A) and find that the Assessing Officer passed rectification orders accepting the claims of the assessee. The findings of the Ld.CIT(A) are as under: - "4.5 For A.Y. 2014-15, the appellant submitted that while calculating tax liability credit of DDT paymen....

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.... suo-moto initiated rectification proceedings and only after receiving rectification application from the appellant, proceeded with rectification proceedings and liability of the appellant was reduced, the contention of the appellant is not found acceptable and this ground of appeal is hereby dismissed." 5. Therefore, since the Assessing Officer acted upon the rectification applications filed by ....