2025 (7) TMI 945

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....Shri.Manikandan.S.Sr.DR ORDER PER BENCH: These three appeals are filed by the assessee against the separate orders of the National Faceless Appeal Centre (NFAC), Delhi / (CIT(A) passed u/sec 250 of the Act. 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a consolidated order is passed. For the sake of convenience, we shall take ....

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.... the order, the assesse has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts, findings of the AO/CPC and submissions of the assessee but the CIT(A) has concurred with the action of the Assessing Officer and has dismissed the assesse appeal. Aggrieved by the order of the CIT(A), the assesse has filed an appeal before the Hon'ble Trib....

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....submissions and the judicial decisions and the Assessing Officer/CPC has ignored the factual aspects and rejected the assessee claim vide the rectification order. The Ld.AR mentioned that the appellate authority has erred in observing that the share of the members of AOP is indeterminate, whereas the no portion of profit or surplus of the AOP/Association is distributed to its members as the share ....