2026 (1) TMI 139

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....nue : Shri Bonnie Deb Barma, Sr. DR ORDER PER BENCH : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.01.2024 for the assessment year 2015-2016. 2. The appeal of the assessee is filed belatedly by 345 days. In this regard, the Managing Director on behalf of the assessee company has filed an application....

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....(wrongly mentioned by the Assessing Officer as 56(1)(vii)(b)(i)) and had disallowed the difference between the documented value and the market value in respect of flats sold by the assessee to various purchasers. It was the submission that the assessee is a company and the assessee is also recognised as a company in the assessment order in column 5 of the status. It was the submission that the pro....