2025 (6) TMI 1642

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....filed at the instance of assessee is directed against the order of Ld. Addl./JCIT(A), Faridabad ['Ld. CIT(A)'] dated 25.11.2024 which is arising out of the intimation u/s 143(1) of the Act for Assessment Year 2022-23 framed on 16.03.2023 by the DCIT, CPC, Bengaluru. 2. The only grievance of the assessee is that Ld. CIT(A) erred in confirming the action of CPC levying surcharge of 37% as against....

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....s. 52,00,660/-. While computing the tax liability, the assessee has paid surcharge at the rate of 10%. In the intimation u/s 143(1), the CPC while processing the return levied the surcharge at the maximum rate of 37%. The assessee challenged the said action of CPC before Ld. CIT(A) but failed to succeed. Before me, Ld. Counsel for the assessee has referred to the judgement of Hon'ble Special Bench....