2025 (12) TMI 24

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....esent appeal has been preferred by the assessee against the order dated 25.04.2024 of the Commissioner of Income Tax (Appeals) NFAC, Delhi [in short 'the CIT(Appeals)] pertaining to 2018-19 assessment year. 2. The appeal is time barred by 215 days. A separate application-cum-affidavit has been filed for condonation of delay. After considering the submissions made in the said affidavit, dela....

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....ed revised computation wherein the income from remuneration of partnership firm was shown at Rs. 10,04,782/- and interest income of Rs. 3013/- and further income from other sources of Rs. 17,304/-, totaling Rs. 10,25,100/-. The assessee also deposited the self-assessed tax on the said income and pleaded before the AO that the assessee did not have any business income of Rs. 2,55,016/- which was wr....

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.... the authority by the Income Tax Authorities. The assessee initially had offered income of Rs. 2,72,320/- only. The assessee later on realized that the tax consultant had declared the income which did not belong to the assessee. The assessee, thereafter, offered almost five times of the income earlier declared by his consultant at Rs. 10,25,100/- and also paid the due taxes. This was enough for th....