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2024 (5) TMI 911

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..... he AO acted upon the rectification applications filed by the assessee for all these assessment years allowing the request of the assessee, we see no grievance of the assessee in the appeals filed before us. Assessee also did not brought on record as to how he was aggrieved by the 154 order passed by the AO. Hence, we see no infirmity in the order passed by the CIT(A). The grounds raised by the ass .....

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..... ion of mind and legal precedents and hence the order being bad in law needs to be set aside. 3. The assessee craves leave to add, amend and delete any of the grounds of appeal at the time of hearing. 2. In spite of issue of several notices, none appeared on behalf of the assessee, nor any adjournment was made. Therefore, we dispose of these appeals on hearing the Ld. DR. 3. Ld. DR submitted that i .....

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..... submitted that demand of Rs. 6,77,410/- Rs. 1,06,530/- were raised by assessment order u/s 153A/143(3) of the Act, however demand of Rs. 10,04,164/- Rs. 11,07,947/- were showing on online on CPC-Bengaluru, respectively. Therefore, the AO found claim of the appellant correct and vide rectification order dated 29.12.2021, reduced the liability of the appellant i.e. demand from Rs. 10,04,164/- to Rs .....

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