2024 (2) TMI 1646

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....i V Narendra Sharma, Advocate. For the Revenue : Shri Parithivel, JCIT (DR). ORDER PER BENCH : This is an appeal filed by the assessee against the order passed by the CIT(A), Bangalore dated 01/08/2023 in DIN No. ITBA/NFAC/S/250/2023-24/1054764138(1) for the assessment year 2017-18. 2. The brief facts of the case are that the assessee filed return of income on 29/03/2018 u/s 13....

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....mount of Rs. 1 crore received by the assessee from development work in the land situated at Harlur and he observed that the assessee would not have declared this income if the search proceedings was not conducted with respect to the assessee's case. Accordingly, the return of income filed by the assessee was accepted and total tax payable was determined at Rs. 1,44,38,140/- after adjustm....

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....the appellant has paid the tax due on the income returned by him. Nothing has been brought on record by the appellant to show that the taxes due had been paid by him before filing this appeal. The issue is covered by the decision of jurisdictional High Court in the cases of D Komalakshi V DCI 292 ITR 99 (Kar) and Smt. M R Prabhavathy V ACIT 26 IT 501. This was also observed so by the Hon'ble S....

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....hapter XX will be admitted and statute does not give any discretion to appellate authority to entertain an appeal or to extend time for paying self-assessment tax, except in respect of cases falling under section 249(4)(b) in terms of proviso under said section. The CIT (A) has dismissed the appeal as noted above and as per the acceptance of the ld.AR till the date of hearing before us, the assess....