2024 (8) TMI 924

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....MAR CHOUBEY, JUDICIAL MEMBER: Both the appeals filed by the assessee pertaining to the Assessment Year (in short 'AY') 2018-19 are directed against the order passed u/s 250 of the Income Tax Act, 1961 (in short the 'Act') by ld. Commissioner of Income-tax (Appeal)-NFAC, Delhi [in short ld. 'CIT(A)'] dated 08.02.2024 arising out of the assessment order framed u/s 143(3)/143(3A)/143(3B) of the Act.....

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....peal of the assessee has been dismissed and as well as appeal filed dated 13.08.2019 has also been treated as dismissed. Being aggrieved and dissatisfied with the impugned order the present two appeals have been preferred for the same issue. 1.2. Ld. Counsel for the assessee challenges the impugned order thereby submitting that appellant being a partnership firm carrying the wholesale business of....

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....as given any certificate confirming that there was some typographic mistake on their part and the figure shown in the original tax audit report was not correct. The ld. Counsel for the assessee filed before this Tribunal the tax audit report of the assessee and submits that auditor has also given a certificate and his submission is that this is the correct audit report from which assessment could ....