VENKATA SATYA LAKSHMI KANTHA RAO GRANDHI,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR
In the result, appeal filed by the assessee is dismissed
ITA 93/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2021-22
Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.93/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2021-22) Venkata Satya Lakshmi Kantha Rao V. Dcit, Grandhi, Circle-1(1), Guntur. Guntur. [Pan: Aatpn3851F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 143(1)Section 234ASection 234CSection 36(1)(va)
section 36(1)(va) of the Act, the CPC is within its powers to disallow a wrong claim made by the assessee while filing the return of income which is apparent on record. Accordingly, this ground raised by the assessee is dismissed.
9. Regarding Ground No.5, the assessee has challenged the levy of interest U/s. 234A