9911796707
TMI Blog2024 (10) TMI 525X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER YOGESH KUMAR U.S.: This appeal filed by the Assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [Ld. CIT(A)", for short] dated 08/02/2024 for Assessment Year 2022-24. 2. The assessee raised the following grounds of appeal:- "1) That the Learned Commissioner of Income Tax (Appeals) has grossly erred in dismissing A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assessing Officer's Order of granting TDS credit of Rs. 40,602/-only while processing of return U/s 154 by applying provisions of Rule 37BA of Income Tax Rules as against TDS claim of Rs. 86,005/- 4) That the Appellant craves leave to add, alter or amend any of the grounds of appeal on or before the date of hearing of appeal. 5) that the Appellant prays that the appeal may kindly be allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the assessee on the grounds that the original cause of action to the assessee arises against the order u/s 143(1) of the Act not u/s 154 of the Act and the appeal u/s 154 of the Act challenging the order u/s 154 of the Act is not maintainable, thus, dismissed the appeal. As against the order dated 08/02/2014, the assessee preferred the present appeal before this Tribunal on the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heard the parties and perused the materials available on record. The assessee claimed to have TDS of Rs. 86,005/- in Income Tax Return as reflected inform No.26AS of the assessee. The CPC, Bengaluru while processing the return u/s 143(1) granted credit of Rs. 40,602/- only by applying provisions of Rule 37AB of Income Tax Rules as against the claim of Rs. 86,005/- of the assessee. The only reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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