2026 (6) TMI 209

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....under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the "Act") and relates to Assessment Year (A.Y.) 2018-19. 2. The grounds of appeal raised by the assessee read as under: "1. Ground No. 1-Invalid and Bad Order (Not taken before AO/CIT(A)) 1.1. On the facts and in the circumstances of the case and in law, the order passed by the learned Assessing Officer is invalid and bad in law as the notice was issued for reasons different from those on which the order has been passed. 2. Ground No. 2-Non-grant of Virtual Hearing 2.1. On the facts and in the circumstances of the case and in law, the learned Assessing Officer erred in not granting virtual hearing despite specific request made b....

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....g with the various judicial decisions relied upon by the Appellant, including decisions of the Hon'ble Supreme Court. The Assessment Order is passed ignoring binding decisions. 6. Ground No. 6-CIT(A) Ignored Facts Brought to Notice 6 6.1. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in passing the order ignoring the facts that were specifically brought to their notice by the Appellant 7. Ground No. 7-Incorrect Levy of Interest under Sections 234B and 234C 7.1. On the facts and in the circumstances of the case and in law, the interest under sections 234B and 234C has been incorrectly levied due to no fault of the Appellant. The appeal was filed on 06-10-2021, b....