2025 (3) TMI 2189

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...., ACCOUNTANT MEMBER For the Assessee : None For the Revenue : Shri Ravindra, Sr. D.R. ORDER PER SANJAY GARG, JUDICIAL MEMBER: The present appeal has been filed by the Assessee against the order passed by the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as "CIT(A)'] dated 10.10.2024 arising out of the assessment order passed u/s. 154 of the Income Tax Act, 1....

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....se to the notice issued by the Assessing Officer u/s. 148 of the Act, the assessee again filed the return of income offering the same income as was filed in earlier return of income. The Assessing Officer though accepted the returned income but, charged the interest u/s. 234A of the Income Tax Act from the date of filing of the return of income in response to the notice u/s. 148 of the Income Tax ....