2025 (7) TMI 871

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....e Return Of Income (ROI) filed by the assessee for the AY 2012-13 on the basis of correction of assessment year on the Acknowledgment of ROI. The learned CIT Appeals erred in disbelieving the statement of the assessee that he has not received any notice U/s 148 of the Income Tax Act which was sent by the A.O for which the assessee has no record except denying the fact of not received and which render the assessee to prove a thing which is not possible to him to prove by a documentary evidence. The learn CIT Appeals erred in dismissing the ground of the assessee of charging interest U/s 234(A) on the basis that the assesse has not filed ROI for the AY 2012-13. The learned CIT Appeals erred in set asiding the fact o....

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....djusted against the tax liability. The learned AR has further submitted that while giving effect to the order of the learned CIT(A), the Assessing Officer has not calculated the tax u/s 234B of the Act as per the outcome of the order of the learned CIT(A) and therefore, there is a mistake in calculation of the interest u/s 234B of the Act. He has referred the giving effect order placed at pages 34 and 35 of the paper book and submitted that the Assessing Officer has not calculated the right amount of tax u/s 234B while giving effect to the order of the learned CIT(A). Thus, the learned AR has pleaded that the Assessing Officer may be directed to consider the return of income filed by the assessee, advance tax as reflected in Form 26AS as we....