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TMI Blog2023 (6) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... nds taken up by the assessee in the appeal, as extracted above, do not refer to any prejudice having been caused by virtue of assessment or the order passed by the ld. CIT(A). The grounds are general and talk about the raising of demand u/s. 156, which is consequential to the assessment. There is no specific challenge to any addition. In fact, there is no addition at all inasmuch as the AO acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s 156 of Rs. 5,15,323/- on the ground that the assesses has furnish inaccurate particulars of Income without appreciating that the said raising demand was not justified in law. 2. The learned CIT failed to appreciate that before the CIT, the assesses had duly explained that reporting of income in his case was attributable to wrong action of tax consultant and all the material facts relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion offered by the assesses. 3. Briefly stated, the facts of the case, are that the assessee furnished the return declaring income of Rs. 7,09,520/-. The assessment was finalised u/s. 147 at the same level. The assessee raised certain issues before the ld. CIT(A), which were disposed of with necessary directions. Now the assessee has come up in appeal on the above grounds. 4. I have heard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the appeal. The ld. CIT(A) directed the AO to compute the amount of interest accordingly after taking the total income at Rs. 7,09,520/- as against Rs. 16,71,140/- wrongly taken by the AO. This decision is also in favour of the assessee. The last decision of the ld. CIT(A) was for allowing credit for TDS amounting to Rs. 75,153/- after verification of record. In view of all the foregoing decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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