2022 (6) TMI 1539

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....PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against the order passed by National Faceless Appeal Centre, Delhi [the learned CIT (A)] for A.Y. 2019-20 dated 18th October 2021. 02. Assessee has raised following grounds of appeal:- "On the facts and circumstances of the case and in law Ground No. 1: Exparte Order 1. The learned CIT(A) erred in pas....

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....n Estate of Late Harkishin Bhojraj Chanrai where Shri Ishwar Thadani and Shri Mansukhram Mahtani are two executors. Return of income was filed on 16th July, 2019 at a total income of Rs.12,85,261/- by stating Permanent Account Number of the assessee as an 'Association of Persons' i.e. AABAE0681R. As the estate is of the deceased persons, Assessee computed the tax liability of the assessee as per n....

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....e at maximum marginal rate. However, in the appellate order he mentioned at para no 5.3 that as per provision of section 168 (1) (b) assessment of income has to be made in the status of AOP and tax to be computed at slab rates. 06. Assessee is aggrieved with that and has preferred this appeal. 07. Learned advocate Miss Rajni Ram submitted that in the present case Mr. Ishwar Thadani and Mr Ma....

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....sabled. 08. The LD Departmental representative supported the order of the LD CIT [A]. 09. We have carefully considered rival contentions and perused orders of lower authorities. Undisputed facts though the assessee has filed its return of income declaring an income of Rs. 1,288,261/- in the status of association of person of estate of a diseased individual. The tax liability is required to b....