2025 (2) TMI 1379

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....KUMAR, AM: This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals), ADDL/ JCIT(A)-7, Mumbai (hereinafter referred to as the "Ld. CIT(A)"] dated 02.02.2024 for the AY 2018-19. 02. At the time of hearing, the counsel of the assessee pressed only ground no.2 which has got three sub grounds. 03. The issue raised in ground no.2(a) and 2(b) is a....

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....time. However, due to wrong reporting by the tax auditor in TAR (Tax Audit Report), the same was disallowed and added to the income of the assessee in the order passed u/s 143(1) of the Act. 05. The ld. CIT(A) dismissed the appeal of the assessee by confirming both these additions. 06. So far as the first issue as raised in ground no.2(a) and 2(b) is concerned, we are of the view that the sa....

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....e been paid well within the time. The copies of the challans are also available in the paper book from page no.33 onwards. Therefore, in our opinion, the disallowance made by the ld. AO and confirmed by the ld. CIT(A) of Rs. 5,39,102, is not correct and required to be deleted. However, as these evidences were not furnished before the authorities below, therefore in the interest of justice and fair....