2025 (9) TMI 229

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.... PER RAJESH KUMAR, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals) ADDl/JCIT (A)-2, Gurugram(hereinafter referred to as the "Ld. CIT(A)"] dated 23.01.2025 for the AY 2022-23. 02. The only issue raised in various grounds of appeal is against the confirmation of disallowance of Rs. 3,80,401/- by ld. CIT (A) as made by the ld. AO ....

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....s, the ld. CIT (A) also confirmed the order of the Learner AO by holding that assessee himself has shown in the Tax Audit Report in Form 3CD at serial number 26B(b), an amount of Rs.32,98,103/- was not paid on or before the stipulated date. However, whereas the amount disallowed under Section 143Bof the Act was only Rs.29,17, 702.The ld. CIT (A) further noted that assessee has not submitted any do....