KANYA GURUKUL SHIKSHA SAMITI,NILOKHERI vs. INCOME TAX OFFICER (EXEMPTION), AMBALA

O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. During hearing of captioned appeal, it transpires that the return of income as filed by the assessee was initially processed u/s 143(1). The assessee filed rectification u/s 154 which was disposed-off by CPC on 15-12-2022. The assessee preferred first appeal against this order which was disposed-off vide order dated 09-09-2024 wherein Ld. AO was directed to allow certain expenditure. In the set-aside proceedings, Ld. AO re-determined income of Rs.19.49 Lacs vide order dated 06-11-2024. Against this order, the assessee has filed present appeal before us. The Ld. Sr. DR has opposed admission of the appeal on the ground that this order is appealable before first appellate authority only and direct appeal do not lie before Tribunal. The Ld. AR could not controvert the same and sought withdrawal of the appeal. A letter to that effect has been placed on record.