2025 (5) TMI 1555

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....V.Meenakshi Sundar, C.A For The Revenue : Smt.Samantha Mullamudi, Addl.CIT ORDER PER AMITABH SHUKLA, A.M : This appeal is filed by the assessee against the order bearing DIN & Order No. ITBA/APL/S/250/2024-25/1069503082(1) dated 07.10.2024 of the Learned Commissioner of Income Tax [herein after "CIT(A), for the assessment years 2022-23. 2.0 The only issue challenged by the assessee ....

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....be taxed. 3.0 The Ld. DR relied upon the order of lower authorities. 4.0 We have heard rival submissions in the light of material available on records. We have noted that in the appellate order on page 2, the Ld. CIT(A) has reproduced assessee's grounds. Through ground of appeal no.2 the assessee had contested assessment of gross receipts. The Ld. CIT(A) as evident from para 5.3 of his order....