2026 (4) TMI 1032

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....present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)- Lucknow-3, ('Ld. CIT(A)' for short), dated 19/09/2025 for the Assessment Year 2017-18. 2. Brief facts of the case are that, the Assessee filed return of income declaring total income of Rs. 90,000/- and agricultural income of Rs. 5,62,500/-. The return has been processed u/s 143(1) of the Inco....

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....the Assessee without challenging the original assessment order, raised the ground against the impugned addition in the appeal challenging the order of rectification passed by the A.O. 3. None appeared for the Assessee and the notice issued by the registry returned; however, the Assessee's Representative has filed paper book and the written submission. We have considered the arguments of Ld. Dep....

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.... addition made in the Assessment Order, the Assessee has to challenge the original assessment order dated 04/11/2019, which has not been done by the Assessee. On the contrary, Assessee challenged the order of rectification passed under Section 154 of the Act, wherein the A.O. has allowed the said application filed by the Assessee. Thus, in our considered opinion, the Ld. CIT(A) committed no error ....