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2024 (12) TMI 378

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..... ppeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 21.08.2024 for the AY 2018-19. 02. Though the assessee has raised various grounds of appeal in the memorandum of appeal but during the course of hearing, the counsel of the assessee only pressed a legal issue that the order passed by the ld. AO is bad .....

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..... turn ofm income in compliance thereto on 6.6.2023 declaring total income of Rs. 30,64,820/-. The statutory notices were duly issued and served on the assessee. The assessee complied with the said notices. The ld. AO on the basis of the said reply did not make any addition qua item as was subject matter of the notice issued u/s 148A(b) of the Act, copy of which is available at page no.2 of the Pape .....

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..... f FDS, etc. Thereafter, the order passed under clause (d) of Section 148A of the Act dated 07/04/2022, stating there that the notice issued u/s 148A(b) was not complied with till 25.03.2022 and the income to the tune of Rs.2,23,23,329/- has escaped assessment for A.Y. 2018-19 on account of TDS (1941) Rent for BNB Paribas, Time Deposits and TDS (194A) Interest for IDBI Bank Ltd. We note that the ld .....

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