2025 (4) TMI 1129

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..... R BENCH : The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-1, Bengaluru [hereinafter referred to as "the Ld. CIT(A)"] vide order no. ITBA/APL/S/250/2024-25/1065159558(1) dated 27.05.2024 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") for AY 2019-20. 2. Smt. Amuldeep Kaur, JCIT appeared on .....

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..... he actual consideration. It was the submission that when there is no claim u/s. 54 such an adjustment is not permissible. 4. In reply, the Ld. Sr. DR submitted that the ld. CIT(A) has restored the issue to the file of the Assessing Officer and that the assessee could make the necessary submission before the Assessing Officer. 5. We have heard the rival submissions. An intimation is issued in res .....

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