2025 (7) TMI 1225

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....T) - Ld. Sr. DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2020-21 arises out of an order of learned Commissioner of Income Tax (Appeals), National Fearless Appeals Centre Delhi [CIT(A)] dated 22-12-2023 in the matter of rectification intimation issued by CPC u/s 154 of the Act on 21-06-2022. The sole grievance of the assessee is ap....

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....nst intimation order issued u/s 154. The original cause arises at the stage of proceedings u/s 143(1) and accordingly, the issue could not be adjudicated in the present appeal. In the result, the appeal was dismissed against which the assessee is in further appeal before us. 3. We are of the opinion that separate cause of action had arisen for the assessee i.e., first against intimation passed u/....