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

....Shri R.R. Makwana, Sr. D/R ORDER PER 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 as....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ax Act, shall be increased by a surcharge for the purposes 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 b....