2025 (9) TMI 352

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.... The assessee has taken the following grounds of appeal:- "1.00 Order passed u/s 143(1) of the Act is bad-in-law : 1.01 On the facts and in the circumstances of the case and in law, ld. AO has erred in making additions to the total income of your appellant based on adjustments made while passing an Order u/s 143(1) of the Act by CPC, Bengaluru which the ld. CIT(A) failed to appreciate. Your appellant submits that Order was passed u/s 143(1) of the Act after issuing Notice u/s 143(2) of the Act which is in gross violation of scope of Intimation proceedings provided u/s 143(1) of the Act. 1.02 Your appellant prays your Honour to hold so now and quash the Order passed u/s 143(1) of the Act. 2.00 Addition of ....

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....f the month i.e. on the due date. However, the date of credit on the challan was for the next date i.e. 16th of the month, due to server issues and technical glitches. However, Ld. CIT(A) dismissed the appeal of the assessee with the following observations: "8.9.1 The submission of the appellant and case laws relied upon by the appellant have been examined but the same are found to be tenable since the facts of the case laws are different from the facts of the present case under appeal. The argument of appellant cannot be considered as the issue under appeal is now well settled in the view of amendments made to the section and Hon'ble Supreme Court decision in the case of M/s. Checkmate Services Pvt. Ltd. Vs. CIT. 9. In vi....