2026 (2) TMI 1046

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....ate) - Ld. AR For the Respondent : Dr. Ranjit Kaur (Addl. CIT) - Ld. Sr. DR (virtual) ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2021- 22 arises out of an order of learned Commissioner of Income Tax (Appeals), NFAC dated 15-11-2025 in the matter of a rectification intimation issued by CPC u/s 154 on 09-06-2025. Having heard r....

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....-2024. Therefore, the appeal was dismissed in limine. Aggrieved the assessee is in further appeal before us. 3. We find that the sole grievance of the assessee stem from intimation u/s 143(1) qua charging of interest u/s 234B. The assessee preferred rectification route to get his grievance resolved which did not fructify. Left with no option, the assessee preferred further appeal against reject....