2024 (7) TMI 1658

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the Addl./JCIT(A)-1, Coimbatore, dt. 07/02/2023, pertaining to Assessment Year 2022-23. 2. The solitary grievance of the assessee is that the ld. CIT(A) has erred in confirming the levy of surcharge amounting to Rs. 4,83,032/-. 3. The total income of the assessee as per the return of income was Rs. 43,5....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es of the Union, calculated, in the case of every individual or Hindu undivided family or association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, (a) having a total income (including the income by way of dividend or income under the provisions of section 111....