2025 (3) TMI 2131

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....9;s Appeal. 2) Learned CIT(A) erred in confirming the A.O.'s order without any basis. 3) Learned A.O. erred in disallowing/not allowing the deduction amounting to Rs. 5,81,55,514/-. 4) Learned CIT(A) erred in not properly considered Assessee's Written Submission/Statement of Facts and he has not applying his mind and without any basis confirmed A.O.'s assessment order. 5) Learned CIT(A) erred in not considered the Board's Circular dt.24.05.2023 (Circular No. 6 of 2023). 6) The C.I.T.(A) erred in not considering material, facts on record and the Law for the time being in force. 7) The order passed by the CIT(A) is bad in law and prejudice the same in the interest of Appell....

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....ate). The same is received only on 07/04/2022 (Unique Registration Number: AABTG2269EF20211). The assessee has also filed the Rectification Application on under section 154 before Assessing Officer (CPC). In the said revised return of income, the assessee has mentioned his new Unique Registration Number. The same is pending for rectification. The assessee further submitted that the order passed by Assessing Officer (CPC) is not proper. Hence, the assessee requested to revised the income/ deduction claimed by the assessee and income/deduction shown by the assessee be allowed. 4. The learned JCIT(A)-2, Hyderabad, considering the submissions of the assessee, dismissed the appeal filed by the assessee holding as under:- "4. After ca....