2022 (12) TMI 1612

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....i For the Revenue : Shri Ramnath P. Murkunde ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 17-06-2022 passed by the CIT(A), National Faceless Appeal Centre, Delhi ('NFAC') for assessment year 2016-17. 2. The assessee raised four grounds of appeal amongst which the only issue emanates for our consideration is as to whether the CIT(A), NFAC,....

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....ised return of income which was filed on 31-03-2018. Under compulsory scrutiny proceedings, the AO issued notices u/s. 143(2) and 142(1) of the Act. In response to the said notices, the assessee was represented through his authorized representative. The AO completed scrutiny proceedings and accepted the total income declared through revised return of income filed by the assessee without any variat....

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....4 of the impugned order, wherein, we note that the CIT(A) did not accept the submissions of the assessee and confirmed the order of AO. Before us, the ld. AR drew our attention to the order of this Tribunal in the case of Kirloskar Chillers Pvt. Ltd. in ITA Nos. 594 & 595/PUN/2019 for A.Ys. 2011-12 and 2012-13 vide order dated 23-08-2022, wherein this Tribunal by placing reliance on the decision o....