2026 (3) TMI 1272

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....ent/Revenue : Shri Ajay Kumar Arora, Sr. ORDER PER AMITABH SHUKLA, AM, This appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals)/Addl/JCIT(A), Madurai, [hereinafter referred to as 'ld. CIT(A)] dated 27.10.2025 arising out of intimation under section 143(1) of the Income Tax Act, 1961, dated 18.11.2024 for the Assessment Year 2023-24. The word....

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.... in a order passed u/s 143(3) of the act on 26/03/2025, the Assessment Unit had not made any addition of the amount impugned. 3. The only issue emanating from the appeal of the assessee is regarding the action of ld. CIT(A) in directing the ld. AO to examine the claim of the assessee u/s 10(23C)(iv) of the Act. Brief factual matrix of the case is that the assessee had filed its Return of Income....

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....he order of ld. First Appellate Authority, who directed the AO to re-examine the claim of the assessee u/s 10(23C)(iv) of the Act. 4. We have heard rival submission in the light of materials available on record. The ld. Counsel for the assessee submitted that once the ld. First Appellate Authority had concluded the assessee's appeal in its favour on the issue of additions u/s 143(1) without an ....