2025 (9) TMI 372

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.... : Shri Dhanesh Bafna/Shri Hardik Nirmal & Ms. Hinal Shah, A/Rs For the Revenue : Shri Krishna Kumar, Sr. D/R ORDER PER NARENDRA KUMAR BILLAIYA, AM: I.T.A. No. 709 & 710/Mum/2025, are two separate appeals by the assessee preferred against two separate orders of the ld. CIT(A) - 55, Mumbai [hereinafter "the ld. CIT(A)"] dated 22/11/2024 pertaining to AY 2020-21 and 2021-22. 2. Since ....

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....5AD read with section 194LD of the Act. 1.1. While doing so, the Ld. CIT(A), erred in: i. Not appreciating that the provisions of section 90 r.w.s 194LD of the Act were more beneficial to the Appellant vis-a-vis the India-Singapore Double Taxation Avoidance Agreement ('DTAA'); ii. Not appreciating that under Article 265 of the Indian Constitution, taxes can only ....

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....CPC u/s 143(3) of the Act. Subsequently, a rectification application u/s 154 of the Act was filed by the assessee but the CPC/AO did not entertain the claim of the assessee and when the claim was made before the ld. CIT(A), the ld. CIT(A) agreed that no such option of adding, altering or modifying the claim can be made by the assessee. 5. We have carefully perused the order of the ld. CIT(A). I....