2026 (3) TMI 167

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....umar, Sr DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal has been filed by the assessee against the order dated 11.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals), Ahmedabad-12 (hereinafter referred to as the "Ld. CIT(A)"), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the "Act") for Assessment Year 2017-18. 2. The assessee has rai....

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....t and amp; bad-in- law and needs to be deleted in the interest of natural justice and equity. 3.0 That on the facts and in the circumstances of the case, the Ld. CIT(Appeals) was not justified and grossly erred and indirectly confirming the action of the A.O. in not justified and erred in confirming the addition on account of Interest on Late Payment of TDS of Rs. 11,907/-." 3. The bri....