2025 (2) TMI 1717

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.... Ashok Gautam, Sr.DR ORDER PER: PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER: 1. This appeal preferred by the assessee emanates from the order of National Faceless Appeal Centre, Delhi (NFAC)/learned Commissioner of Income Tax (Appeals) [in short, the ld. CIT(A)] dated 31/08/2023 for the Assessment Year (AY) 2014-15 as per the grounds of appeal on record. 2. At the outset of hearing the l....

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....ere raised such a plea in the lower proceedings. I find no merit in Revenue's instant argument. Hon'ble Calcutta High Court decision in Sunil Kr. Agarwal Vs CIT reported in (2015) 372 ITR 83 (Cal) wherein it was held that the Assessing Officer has to make the impugned reference, even if, there is no such plea raised at the assessee's behest. I therefore restore the instant former issue....

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.... Officer dated 18/12/2019, the Assessing Officer has not followed the direction of the Tribunal and has not examined the claim of assessee in terms with Section 54 of the Act. Therefore, the assessment order has to be held bad in law and void ab-initio. 4. Per contra, the learned Senior Departmental Representative (ld. Sr.DR) for the revenue submitted that though it is not specifically written ....

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....ra). However, during the consequent assessment order, such examination was not done by the Assessing Officer. There is no discussion in the entire assessment order with regard to examination as per the deduction claimed by the assessee under Section 54 of the Act. Therefore, assessment order suffers from direct violation of the Tribunal's order and hence it has to be held that such consequent ....