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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)-26, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1069869480(1) dated 22.10.2024, in proceedings u/s 147 of the Inco me Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It transpires dur ing the course of hearing with the able assistance coming from both the parties that the sole issue raised at the assessee’s behest herein claims “refund” than having challenged the learned lower authorities’ action o n any other issue as no addition had been made in it’s hands in the reassessment in question dated 30.03.2022.
That being the clinching factual position, we hereby reject the assessee’s instant appeal as not maintainable subject to a rider that it shall indeed be at liberty to take recourse appropriate proceedings available under the law, if so advised.
This assessee’s appeal is dismissed in above terms.