IN THE INCOME TAX APPELLATE TRIBUNAL,RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, AM.

&

DINESH MOHAN SINHA, JM आयकरअपीलस/ं .ITA No.731/RJT/2024 िनधा(cid:15)रणवष(cid:15)

/ Assessment Year: (2023-24)

(Hybrid Hearing)

Association of Consulting Civil VIncome-tax Officer Guj-W-

Engineers, s201-1,Rajkot 360001 Opp. Nest Primary School, Raiya .

Road, Rajkot- 360007 (cid:19)थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACAA3806F (Appellant) (Respondent)

Appellant by : Shri Bakul Ganatra, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld.Sr.DR Date of Hearing : 13/02 /2025 Date of Pronouncement : 05/05 /2025 आदशे / O R D E R PER DINESH MOHAN SINHA JM;

Captioned appeal filed by assessee pertaining to Assessment Year 2023-24, is directed against order passed by Commissioner Of Income Tax (Appeal), vide order dated 06/08/2024, which in turn arises out of an order passed by the Assessing Officer dated 06/01/2024 u/s

143(3) of the Income Tax Act, 1961.

2. Grounds of Appeals raised by the assessee are as follows: -

1. Erroneous Taxation at Maximum Marginal Rate(MMR)

2. Application of Interest under Sections 234A, 234B, and 234C

3. Brief facts of the Case that the assessee is a regular assessee. It is a mutual as