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2026 (4) TMI 1695
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....ender Singh, CIT-DR ORDER PER MANISH AGARWAL, AM: The present appeal is filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals)-27, New Delhi [CIT(A) in short], dated 31.03.2025 in Appeal No. CIT(A), Delhi-27/10035/2021-22 arising out of the assessment order passed u/s 143(3) of the Income Tax Act, 1961 (the Act, in short) dated 25.01.2024 for Assessment Ye....
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...., the addition made by the AO is liable to be deleted. 5. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is contrary to the provisions of section 148B of the Income Tax Act, 1961. 6. On the facts and circumstances of the case and in law, the assessing officer erred in charging interest u/s 234A, 234B and 234C of the Act....
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.... the period from April to June, 2021 was waived off. And the rent for the month of July, 2021 was decided of Rs. 75,000/. For the remaining period, monthly rent of Rs. 1,50,000/- was decided. The assessee stated that it had raised invoices for the month of July to December and thus total rent of Rs. 8,25,000/- was declared. This fact further corroborated from the copy of the GSTR-9 that the annual....