2017 (2) TMI 1569

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....R KEDIA, AM: The captioned appeal has been filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-3, Rajkot ['CIT(A)' in short] dated 08/08/2016 pertaining to Assessment Year (AY) 2013-14. 2. The grounds of appeal reads as under:- 1. The Learned Commissioner of Income-tax (Appeals)-3, Rajkot erred in confirming action of CPC u/s. 143(1) in applying maximum marginal....

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....n intimation under section 143(1) of the Act dated 17/03/2015 was issued by the Central Processing Centre Bangalore (CPC). As per the said intimation, tax was levied on the assessee at a maximum marginal rate on the returned income of Rs. 96,640/- as against NIL tax computed by assessee. 4. It is the case of the assessee that the AO (CPC) has committed error in applying maximum marginal rate on t....

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....(1992) reported in 1999 ITR 765 (Raj.). 6. The Ld. DR relied upon the order of the CIT(A). 7. We have perused the order of the CIT(A) and find that the CIT(A) has rejected the relief claimed by the assessee on the ground that processing under section 143(1) does not entail exercise towards tax rate as applicable on exempted category or non-exempted category. The CPC cannot be blamed for tax dema....