2026 (3) TMI 167

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....or the Respondent : Shri Ashish Kumar, 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 20....

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....aphically error which is incorrect 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 TD....

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....n disallowed owing to a typographical error showing that the amount has been paid on 20.08.2016, whereas the actual payment has been made on 12.08.2016. On going through the bank accounts, we find that since the amounts have been paid within the due time prescribed under the Act, no disallowance is called for. The disallowance was necessitated by the Revenue owing to incorrect data mentioned by th....