2025 (1) TMI 1398

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....V. Irani For the Revenue : Shri R.R. Makwana, Sr.DR ORDER PER B.R. BASKARAN, A.M : The assessee has filed this appeal challenging the order dt.03-05-2024 passed by the Ld. Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre (NFAC), Delhi ["Ld.CIT(A)"] and it relates to AY. 2021-22. The assessee is aggrieved by the decision of the Ld.CIT(A) in restoring the issue relati....

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....e was mistake in granting of interest u/s. 244A of the Act against the refund granted in the above said order, the assessee filed another rectification petition u/s 154 of the Act on 09-02-2023. The same was processed and in that intimation also, the full amount of TDS credit was given. On the very same day, another rectification order u/s. 154 of the Act was passed, wherein also the full credit o....

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....The Ld.AR submitted that the Ld.CIT(A) in principle has accepted the contentions of the assessee. However, he has restored the matter to the file of the jurisdictional AO with a direction to examine the claim of the assessee in accordance with the provisions of section 199 r.w. Rule 37(VA) of the Income Tax Rules, 1962 ("the Rules"). The Ld.AR submitted that the order so passed by the Ld.CIT(A) is....